Export tax rebateThe policy can use tax leverage to increase the enthusiasm of export enterprises, expand the scale of trade, and enhance the competitiveness of domestic goods in the international market.But becauseExport tax rebateDue to the complexity of business operation process and the lack of professional personnel, enterprises can not enjoy export tax rebate and suffer huge losses.According to the statistics of the General Administration of customs, one of the main reasons for the loss of export tax rebate is the loss of domestic enterprises in four aspects.
1. The allocation of professionals is weak.Export tax rebateIt is necessary to provide relevant materials such as invoices, customs declaration forms, tax collection certificates, etc. at the same time, it is required to fill in the export tax refund declaration system, E-port system and export tax refund comprehensive service platform, which has higher requirements for the ability of employees.From the current development situation of China's foreign trade enterprises, due to the frequent changes of personnel engaged in tax rebate work, lack of training on relevant business ability, unskillful grasp of practical control and system operation process of export tax rebate, it often occurs that the information of customs declaration forms can not be uploaded timely, and even the information of tax refund is input incorrectly, which makes the data declared by enterprises and the customs and the tax department be consistentThe information of tax exemption is inconsistent.
2. The internal control mechanism needs to be improved.The management process of export tax rebate is complex and involves many departments. The internal needs the cooperation of business and production departments, and the external needs to be examined and approved by foreign trade, customs and other government departments.However, from the perspective of export tax rebate practice of foreign trade enterprises, many enterprises have not yet formed a sound internal control mechanism. The lack of effective connection between internal departments, external partners and competent departments leads to frequent disconnection of work, which affects the speed of document recovery. Due to the lack of monitoring of the whole process of export tax rebate, the information of export tax rebate cannot be checked in time after business occurs, orThe tax refund related documents are inconsistent with the electronic information.
3. Lack of risk management.Some foreign trade enterprises pay attention to business and operation efficiency, but ignore financial management, which reduces the binding effect of enterprise financial strategy on production and operation, leads to blind transaction of export, increases the probability of export tax fraud, and brings huge economic losses to the development of enterprises.In addition, in terms of tax administration of exporters and suppliers,Export tax rebateThe lack of risk management and corresponding risk prevention and management measures is not conducive to the development of export tax rebate practice control.
4. China's export policy is not in place.According to the different macroeconomic and international trade situation, China's export tax rebate policy may be adjusted at any time, but some enterprises lack of attention to the new policy, resulting in part of the tax rebate still operate according to the previous policy, which brings losses to enterprises.
In addition to avoiding the above-mentioned problems, foreign trade enterprises should pay attention to the following two details: first, they should strictly check the declaration documents of export tax refund, especially the VAT invoice and customs declaration form, so as to make them consistent only.Secondly, we should take the initiative to handle foreign exchange settlement procedures, timely tax refund, and ensure the rapid return of funds, so as to reduce the cost of capital occupation.