The loopholes of export tax rebate: goods with small size, light weight, high unit price and high tax rebate rate, as well as goods exported to Hong Kong, Macao and Taiwan and Southeast Asia, are more likely to cheat taxes because of their short journey and low cost. Precautionary measures: First, give full play to the role of correspondence, make full use of correspondence system to strengthen the management of export tax correspondence, especially correspondence found in daily management and correspondence sent by enterprises outside the province and circulation enterprises, and do a good job in statistical analysis and monitoring of correspondence and reply. Second, actively do a good job in the daily and special audit work of export enterprises, strengthen the analysis and investigation of abnormal phenomena found in the audit and evaluation work, and prevent the occurrence of export tax fraud; Third, pay close attention to the export fluctuation of commodities with small volume, light weight, high unit price and high tax rebate rate, analyze the abnormal situation in time, solve the problem in the bud, and better resolve the risk of export tax rebate. Visit export goods enterprises from time to time, and adopt a combination of face-to-face and on-the-spot inspection to urge enterprises to standardize export accounting and export business, so as to prevent tax fraud and illegal tax refund caused by the increase of export tax rebate rate. Make full use of information management system, give full play to the role of early warning evaluation, strengthen the statistical analysis of early warning evaluation, and achieve the purpose of promoting management by evaluation; Guard against the risk of tax refund (exemption) management of export goods, and give full play to the role of early warning and evaluation in the management of export tax refund. Draw lessons from the successful experience of export tax rebate in other places, summarize and try the innovative work of export tax rebate management in our city; Strengthen the construction of cadres, further improve their professional ability and quality, and strive to build a team of learning-oriented export tax rebate management cadres. The above is for reference.