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由于生产企业和出口经营者通常不在同一纳税区，负责征税的机关也不是同一税务机关，无法对退税资金的流向进行比较有效的控制。还有，退税手续繁琐，进度非常缓慢，会影响到退税效率，使经营企业退税不能及时地审批，这样会加大企业的资金占用。因此应大大提倡征退一体化，企业应将相关单据交给税务机关办理退税手续，所在地税务机关可对出口企业进行“征税一体化”管理。

Since producers and exporters who are usually not in the same tax district, tax authorities are not responsible for the same tax authority can not refund the flow of funds for more effective control. Also, the tax refund procedures cumbersome, the progress is very slow, it will affect the tax efficiency, enabling enterprises rebate timely manner for approval, this will increase the enterprise funds occupied. Therefore withdrawal symptoms should be significantly promoted integration, enterprise related documents should be handed over to the tax authorities for refunds, local tax authorities on the export enterprises 'tax integration' management.

Proper evaluation, scientific analysis of the export tax rebate policy effects on China's foreign trade enterprises in the future to play the role of export tax rebate policy has an important role and significance. Based on this, the paper on China's foreign trade enterprises export tax rebate policy effects were analyzed. Introducing the export tax rebate policy relevant basic theory and China's export tax rebate policy adjustment on the basis of the basic situation, the positive effects and the negative effects from the two aspects of China's foreign trade enterprises export tax rebate policy dialectically analyzed and discussed, and gives the perfect exit refund policy mechanisms recommendations. I hope this analysis for China's export tax rebate policy adjustment and enterprises to actively adapt to China to adjust export tax rebate policy to provide a theoretical reference and practical reference.

简化申报手续。出口退税应该纳入正常增值税的申报管理，简化其办理的手续，减少资料，申请退税的企业只要报送相关必要的出口报关单、收汇核销单，剩余的单证留在出口企业备查，并且定期地举行异地函调查核，对出口和票证的真伪进行正常稽核。

① simplify reporting procedures. VAT export rebate should be included in the normal reporting management, simplifying its formalities, reducing materials, refund related businesses as long as necessary to submit export declarations, a single verification, the remaining documents remain in the export business for future reference, and regularly held offsite nuclear research letter, the authenticity of the export and the ticket for normal audit.

② to improve the efficiency of the tax authorities. Establishment of a "lag Pension Fund" of such a system requiring refunds time, and assurance measures, if the tax authorities within the prescribed period can not apply for export tax rebates, tax the taxpayer will have to compensate the value of time lost by way of payment of overdue taxes tax refund for export to the taxpayer "lag Pension Fund", this way, both to protect the interests of taxpayers, but also promote the efficiency of the tax authorities to ensure that the refund in a timely manner.

③ advance prevention of post-change prevention. When the first review of the limited tax documents, and timely delivery of export tax rebates enterprises, afterwards the relevant documents for review, once identified problems, to the relevant parties Yanchengbudai; addition, the establishment of corporate tax credit rating system, accelerate tax rate .

④ strengthen te information network construction, full use of the existing "Golden Tax", "Golden 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。