The export tax rebate enterprises should pay attention to three aspects

From the current situation, in 2010 the slow recovery of the world economy is expected to occur, China's foreign trade environment faced by the general will tend to improve. However, due to the world economic recovery, lack of motivation, many deep-seated contradictions and problems not yet solved, the international market demand for the short term is difficult to clearly recovered in the major economies enhanced self-care, trade protectionism is increasing, it should be said that China's foreign trade development still faces many uncertainties instability. In this situation, in order to allow enterprises to better use to the full, with good policy, the following issues for enterprise export tax rebate to make a three-pronged reminder:

 (A) the export tax rebate rate adjustment.

 The export tax rebate rate increase for role in promoting exports is very clear, but after a few significant adjustments, the current export tax rebate rate at a relatively high level, some products to further enhance the space is small, as part of the mechanical and electrical products has reached 17% rebate, the real export "zero tax rate", the textile and garment export tax rebate rate has been increased to 16%, also near the exit "zero tax rate." On the export of these products enterprises, the export tax rebate policy to maximize the role almost from the long-term development perspective, enterprises should base itself, strengthen internal management, reduce administrative costs, increase investment in technological transformation projects, speed up product upgrading and increase exports value-added products, thereby increasing the effectiveness of exports.

 (Two) export goods taxation.

 In accordance with national policies and regulations, not all exports are possible refund, no refund export commodities, export tax rebates over the reporting period and the attached verification form extended information such as the need for the various conditions are treated as domestic tax exported goods. In 2009, the tax department inspection found that the amount of tax on export goods have been 69.06 million yuan, of which the problem of extended tax rebate tax 30,400,000 yuan. After investigation and analysis and occurs mainly due to taxation on some companies do not understand the tax rebate policy, internal business sector and the tax agent a lack of communication, poor internal circulation, as well as corporate staff work is not strong sense of responsibility and other causes The. Eg: some companies apply for an extension on the export tax rebate policy do not understand, after the tax return extended to apply; Some enterprises have been collected in the sales tax required documents, but there is no concept of time rebate deadline, did not put documents in a timely manner tax agent handed the hands, so that enterprises can not be refunded. In order to facilitate export enterprises, the implementation of the exemption from audit paper single export verification approach, too, there have been some rather extended due to write off single issue of taxation information, partly due to corporate officers after verification submitted online there is no verification of such information track results, resulting in failed to submit written off, the company's domestic sales of export goods deemed levied taxes. In order to avoid the above problems, it is recommended enterprises to strengthen internal management, streamline business-related personnel relations, exports and tax agent responsible for the necessary training, the establishment of the export business sector and the financial sector internal data transfer mechanism, regulate the export documents data management, according to the requirements of tax department of business, timely refund.

 (Three) prevent fraud problem.

 Export tax fraud disrupt exports and economic order, the state and the enterprises are very serious damage. Speaking from the source, the export tax fraud, tax fraud is occurring is that the interests of the great temptation and outlaws of luck, as long as the lucrative export incentives will not eliminate fraud. Export tax rebate rate increase in the promotion of China's exports, while exports to further increase the interest of tax fraud, tax fraud, the temptation is stronger to prevent and combat tax fraud exports more arduous tasks. Currently, the export tax fraud means and methods have become more sophisticated, subtle, there are many companies lack of understanding of the characteristics and dynamic export tax fraud, resulting in the export business activities deceived loss, serious fraud and may even export to the enterprise disastrous consequences. How to effectively prevent and combat export tax fraud and tax department is not only the responsibility, but also corporate responsibility to prevent and combat tax fraud business is exporting the first pass. Therefore, the export enterprises should further enhance awareness of fraud prevention and fraud prevention capabilities, to keep defrauding export tax rebates new changes, new trends, and strengthen exchanges between the tax department and cooperation to prevent the occurrence of export tax fraud cases. Combating and preventing export tax fraud we need to work together to complete the corporate tax, corporate tax time needed to prevent tax fraud and the string taut, joint efforts to create a good export healthy and orderly environment.