出口退税管理精细化探新（New exploration of fine management of export tax refund）.docVIP

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出口退税管理精细化探新（New exploration of fine management of export tax refund）.doc

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出口退税管理精细化探新（New exploration of fine management of export tax refund）

出口退税管理精细化探新（New exploration of fine management of export tax refund） New exploration of fine management of export tax refund New fine 15:09:56 of export tax refund management 2008-12-20 First, the source supervision fine: the implementation of enterprise classification management, the introduction of tax rebate assessment mechanism (1) classified management of export enterprises; To implement the classified management of corporate tax, is conducive to the tax authorities on the use of limited resources. To improve the efficiency of management and reduce the corporate tax rebate, tax cost and tax authorities, tax enterprises to create a win-win situation. Therefore, through the reasonable classification, establishes the export enterprise classified management file, is from the source implements the export tax rebate management refinement important move. New Zealand and other countries have similar implementation of tax refund on the type of business to take a different approach to Greece; the provisions of the tax law. Large enterprises apply for a monthly export tax rebate, medium-sized enterprises two months to apply for a tax rebate, small business 3 months to apply for a refund. The State Administration of Taxation in June 1998 issued on the export rebate (Exemption) tax shall inform the management according to the enterprise classification (Guo Shui Fa 1998 No. 95), to the classification standard of export enterprises clearly defined, but because the system itself is not practical, in practical work, in order to to avoid stealing, fraud risk, tax authorities generally will not classified as high grade enterprises, or even a higher level of evaluation, is still used as a low level of the enterprise and the examination and approval. This not only increased the tax authorities own working burden, also affect the enterprise capital turnover, therefore, the current it is necessary to further improve and implement measures of the State Administration of Taxation on th