In recent years,China’s market economy has been developing,in order to promote the development of enterprises,vigorous domestic economy,obtain higher economic benefits,the State Administration of Taxation has continuously introduced a series of preferential tax relief policies for domestic and foreign economic situations,which has brought new opportunities and great challenges to the tax management of enterprises.In recent years,the economic situation in the world has declined,the industrial structure has been continuously adjusted,the industry competition has become very fierce,the advantages of China’s export enterprises have been relatively reduced,and the burden of export sales has also been increasing.At the same time,with the continuous modernization of China’s tax system,the tax supervision system has become increasingly perfect,and the financial data and tax indicators of enterprises are under supervision,making the current tax planning of enterprises indispensable and more important.Therefore,in order to reduce the cost of tax rebates and obtain higher economic benefits,enterprises must better grasp national policies and do a good job in tax planning.This paper investigates,studies and analyzes the current situation and business status of the enterprise in terms of export tax rebate,and finds out the deficiencies of enterprise K in terms of development direction,export trade mode,processing mode and sales area in terms of export tax rebate.Based on the current business situation and needs of Company K,this paper conducts export tax rebate tax planning from four dimensions:company tax level,company management level,product production level and product export level,discusses the importance of enterprise export tax rebate tax planning,and gives optimization measures and suggestions in the risk control of export tax rebate tax planning to help enterprises avoid export tax rebate risks.Besides,the reference for production enterprises in other agrochemical industries and related fields have also been provided in China,which helps production enterprises reduce the cost of tax rebates in terms of export tax rebates,enhance the economic benefits of enterprises,and help the development of enterprises. |