Study On The Implementation Of Export Tax Rebate Policy In Baotou City

Since China joined the WTO,the trend of economic globalization has become more and more obvious.In recent years,with the continuous increase of Baotou’s export business and the gradual expansion of the scale of export tax rebate,tax fraud cases of export goods have occurred frequently,causing serious tax losses.The study of the implementation of the export tax rebate policy is the demand to change the development mode of China’s export trade,is conducive to the implementation of the scientific development of fiscal and tax policies,is conducive to the harmonious relationship between the tax authorities and export enterprises,and maximizes the tax benefits.Based on the tax efficiency theory and Smith policy implementation theory,the research methods used in this thesis are mainly qualitative analysis and literature research analysis.Through the use of Smith process model to study the implementation of Baotou’s export tax rebate policy,it is found that the export tax rebate policy has poor stability,the export enterprises’ tax compliance is low,the proportion of professionals in tax authorities is low The effectiveness of tax rebate management is not ideal,and the reasons for the problems are analyzed as follows: the legal status of export tax rebate related policies is too low,the quality level of export enterprises needs to be improved,the lack of effective talent incentive system,and the separation of tax collection and rebate management departments.Finally,with reference to the advanced experience of foreign export tax rebate policy implementation,it is proposed to improve the legal status of export tax rebate related policies,strengthen the quality improvement of export enterprises Strengthen the training of export tax rebate talents and realize the integrated management of tax collection and refund.It is hoped that through research and analysis,the problems in implementing the export tax rebate policy in Baotou can be improved,the vitality and motivation of Baotou’s economic development can be enhanced,and a high-quality environment can be provided for the accelerated development of foreign trade economy and the improvement of benefits.