泉州国税出口退税风险管理研究

发布时间：2018-02-22 18:42

本文关键词： 出口退税风险管理外贸企业生产企业　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济快速增长的黄金十年,主要依赖于投资、消费和出口推动,可见出口在经济中的重要地位。出口的爆发增长受益于宽松的出口环境和经济全球化浪潮发展。在出口环节中,退免税财政制度对出口有一个导向性的影响作用。由于平均退税率维持高位、出口环境宽松、出口政策优惠,对外贸易的迅猛发展,出口退税的各种不确定因素增加,出口退税的监管难度和风险不断加大,成为国税退税工作的突出问题。本文主要研究出口退税管理中的风险管理,以泉州市国家税务局退税管理部门出口退税风险管理应用现状,出口退税风险管理研究为出发点,结合相关税收风险管理理论和实际退税风险管理工作经验,探讨退税风险管理。出口退税按照出口类型主要有两个类型,一类是外贸型,一类是生产型。这两种类型出口企业的出口退税由于有着一些贸易的共同点,也存在出口流程、出口商品生产来源的差异,因而其出口退免税的风险管理重点有共同点,也有各自的特性。本论文分别以这两类企业出口退税的风险管理进行研究,探讨出口退税的风险管理办法,结合实际风险管理的操作要点,辅以实际退税风险管理案例,直观展示泉州市国税局的风险管理。出口退税风险管理作为比较新的税务管理的一个环节,由于其提出实施时间不长,管理思想和管理理念也在不断的完善中,不断吸取先进的管理思想。在自己的能力范围内,结合外贸出口企业退税和生产出口企业退税的实际风险管理要素,提出几点完善税务风险管理的对策。同时提出几点关于退税风险管理体系的一些建议,包括：推进风险管理信息化建设；强化政府和社会监管；加强部门间合作；提高纳税遵从引导机制。
[Abstract]:The golden decade of rapid economic growth, mainly dependent on investment, consumption and export, shows the importance of exports in the economy. The explosion of export growth has benefited from a relaxed export environment and the development of a wave of economic globalization. In the export sector, The tax rebate fiscal system has a guiding effect on exports. Due to the high average tax rebate rate, the relaxed export environment, preferential export policies, the rapid development of foreign trade, and the increase in various uncertain factors of export tax rebates, The difficulty and risk of export tax rebate is becoming more and more difficult. This paper mainly studies the risk management in export tax rebate management, starting with the current situation of the application of export tax refund risk management in the tax refund administration department of Quanzhou State Taxation Bureau, and the research on export tax rebate risk management. Combined with relevant tax risk management theory and practical tax refund risk management experience, this paper discusses tax refund risk management. There are two types of export tax rebate according to export type, one is foreign trade type. One is the production-type. The export tax rebate of these two types of export enterprises has some common points in trade, there are also differences in export processes and sources of export commodity production, so the risk management of export tax rebate has common ground. This paper studies the risk management of export tax rebate in these two types of enterprises, discusses the risk management methods of export tax rebate, and combines the operational key points of actual risk management with actual tax refund risk management cases. The risk management of Quanzhou State Taxation Bureau is displayed intuitively. As a relatively new part of tax administration, the risk management of export tax rebate has not been put into practice for a long time, the management thought and management idea are also being perfected, and the advanced management thought is constantly absorbed. Combining with the actual risk management elements of tax refund for foreign trade export enterprises and tax refund for production export enterprises, the paper puts forward some countermeasures to perfect the tax risk management, and puts forward some suggestions on the risk management system of tax rebate at the same time. Including: to promote the construction of risk management information; to strengthen government and social supervision; to strengthen inter-departmental cooperation; to improve tax compliance guidance mechanism.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F752.5;F752.62

【参考文献】