| Export tax rebate as an important component of China’s tax policy,has played a huge role in helping domestic enterprises to do business abroad,open up overseas markets and develop Made-in-China products in the past 40 years.Export tax rebate policy can effectively improve the international competitiveness of China’s export products,which is conducive to the stable development of China’s economic structure.But with the dramatic change of world economy in recent years,along with the world of the new flu pandemic,when domestic enterprises carry out export business risks,and even many enterprises due to not adapt to the change of internal and external environment to continue to carry out export business.In order to deeply study the existing problems and strategies of export enterprises in carrying out export tax rebate business under the current situation,this thesis takes HY Company in Shenzhen as an example to analyze its production and operation situation and tax rebate situation since 2015.Based on real tax-related data,combined with the company’s existing management system and business model,Identify the existing problems and analyze the deep causes of the problems,and finally put forward the optimization strategy suggestions for HY Company,and provide practical cases with reference value for the same type of companies.The main reason why HY company is selected in this thesis is that as a large manufacturing and export enterprise in Shenzhen,it has sufficient basis for tax-related data analysis.Secondly,as a leading enterprise in the domestic set-top box manufacturing industry,HY Company can play a good role in the replication and promotion of export tax rebate analysis and optimization strategy research.This thesis first introduces HY company’s background and operating status,organizational structure and business model,and analyzes its tax payment and tax preference in recent years,especially the problems existing in the process of export tax rebate in HY Company in recent years.By analyzing HY Company’s problems in policy understanding,trade settlement,document management and corporate governance,most of these problems objectively exist for most domestic export enterprises,so it is of practical significance to study their causes.It explores the reasons one by one from the depth of the problem,and concludes that the problems in the export tax rebate business of the company are mainly caused by the frequent updating of export policies,the in adaptability of settlement methods and trade methods to the actual situation of the company,the lack of trace management of document management,and the insufficient management ability of the company.Based on the analysis of the found problems and causes,suggestions are provided for HY company’s export tax rebate risk management,including timely follow-up policy changes,reasonable choice of trade settlement methods,standardizing document flow process control,strengthening the company’s tax management ability and other four measures.Finally,prospect in such aspects as planning,management,technology application of HY company export tax rebate business optimization strategy implementation of the relevant guarantee measures are put forward.In the case that most export enterprises have the same type of problems,it is hoped that the research of this thesis can produce replicable and extendable experience for production export enterprises. |
