| In order to cope with the test of the new crown epidemic and the uncertainty and complexity of the international market environment,and to further ensure and stimulate the important driving force of the technology industry and foreign trade to the social economy,China adheres to innovation-driven development and takes various measures to stabilize foreign trade.In terms of the VAT policy,China has continuously adjusted the export tax rebate rate of value-added tax,and gradually reduced the types of commodities with differences between the taxation rate and the tax rebate rate,so as to optimize and adjust the trade structure.In addition,the State Administration of Taxation has launched a new export tax rebate system nationwide from July 2021 to simplify the tax processing process for export tax rebates,in order to encourage export trade and promote the development of an exportoriented economy to continuously achieve new breakthroughs.In this context,high-tech enterprises and export enterprises in China should seize the key opportunities and development dividends brought by the "Belt and Road" and RCEP,as well as domestic policy support,as a breakthrough for their own survival difficulties and development bottlenecks.At the same time,they should accelerate the digital transformation of fiscal and taxation management,to adapt to the new requirements on enterprise tax management of the tax collection and management reform of "Governing Tax by Digitalization".For high-tech enterprises,a correct understanding of the VAT export tax rebate policy,rational use of tax planning tools,skillful use of the intelligent export tax rebate declaration system,and keeping up with the informatization process of tax collection and management can not only reduce their own tax rebate burden and financial pressure,but also reduce tax compliance and tax compliance risk.Therefore,this paper sorts out the three trade modes of general trade,processing with supplied materials,and processing with imported materials in detail,and summarizes the VAT policies of production export enterprises and foreign trade export enterprises under different trade modes and export methods,as well as future trends of collection and management requirements of export tax rebates.On this basis,establish a general model for the calculation of VAT export tax rebates and profits for different types of goods under different trade methods and different export methods through reasonable assumptions,taking the export business of Guangdong high-tech enterprise A in 2020 as an example to analysis.Combined with specific business scenarios and corporate tax management practices,design an overall tax planning scheme from the aspects of trade methods,export methods,tax management,etc.,and calculate the benefits of different tax planning schemes through the general model built above,and compare and analyze their tax risks.Finally,according to the different business development goals of the enterprise,different decision-making suggestions are given.In addition,combined with the background of "Governing Tax by Digitalization" and the digital transformation trend of corporate finance and taxation management,in view of the existing tax declaration risks and tax management problems of company A’s VAT export tax rebate,management process optimization suggestions and digital solutions are put forward.Finally,through the case analysis of enterprise A,this paper further summarizes the general idea of high-tech enterprises’ VAT export tax rebate tax planning,summarizes the management points of high-tech enterprises’ VAT export tax rebate.It also provides corresponding management suggestions for tax planning programs from the perspective of internal and external enterprises,and provides an excellent paradigm for high-tech enterprises to accurately grasp the export tax rebate policy,strengthen tax risk prevention and control,and transform to a digital fiscal and tax management model. |
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