广州市国税系统出口退税风险管理研究

发布时间：2018-11-29 07:40

【摘要】：出口退税政策作为我国对外贸易体系的重要组成部分，是促进我国外贸发展，推动和增强出口产品参与国际竞争的重要经济杠杆，对促进国民经济发展起到很好的作用。然而，自出口退税政策实施以来，骗取出口退税的案件层出不穷，尤其近一两年来，全国范围内查处的骗取出口退税案件涉及金额越来越大，手段也越来越隐蔽。面对严峻的出口骗税形势，，加强退税单证审核，对出口货物发函调查，增加对出口企业的评估监控和税务稽查是税务机关采取谨慎审核的必不可少的手段，势必延长退税审核期，使退税进度达不到政府和企业的预期，无形中也增加许多执法风险。因此，防御出口退税风险已成为当前出口退税管理工作的重要任务。广东省是出口大省，广州市作为省会城市其进出口贸易也是全省的排头兵，广州国税系统出口退税业务在全省也占举足轻重的地位，其防御出口退税风险也同样艰巨。因此，本文以广州市国税机关为研究样本，从全面风险管理理论视角出发，采用文献研究法和个人访谈法，对广州国税机关出口退税风险管理进行了系统研究。研究发现，出口退税风险管理存在着法规政策不完善、信息无法共享、管理效率低下和风险压力增大等问题；造成这些问题的原因主要有出口退税立法层次低、出口退税管理链条断裂、出口退税管理技术应用水平低、出口退税管理人员短缺；基于此，作者从加快立法建设、健全征退查联动机制、加强征收管理、完善监控网络、建立风险联防体系、加强风险文化建设、加强人才队伍建设等方面提出了完善广州国税系统出口退税风险管理的对策建议。
[Abstract]:As an important part of China's foreign trade system, the export tax rebate policy is an important economic lever to promote the development of China's foreign trade and to promote and enhance the participation of export products in international competition, which plays a good role in promoting the development of the national economy. However, since the implementation of export tax rebate policy, the export tax rebate fraud cases emerge in endlessly, especially in the recent one or two years, the nationwide investigation and treatment of export tax rebate cases involving more and more large amount of money, the means are becoming more and more hidden. In the face of the severe situation of export tax fraud, strengthening the examination of tax refund documents, issuing letters to investigate export goods, and increasing the evaluation, monitoring and tax inspection of export enterprises are indispensable means for tax authorities to adopt prudent examination and verification. It is bound to extend the period of tax rebate review, so that the tax rebate progress can not meet the expectations of the government and enterprises, but also increases many law enforcement risks. Therefore, the defense of export tax rebate risk has become an important task of the current export tax rebate management. Guangdong Province is a big export province, Guangzhou is the capital city of its import and export trade is the vanguard of the province, Guangzhou state tax system export tax rebate business in the province also occupies a pivotal position, its defense export tax rebate risk is also arduous. Therefore, this paper takes Guangzhou state tax authority as the research sample, proceeds from the comprehensive risk management theory angle, adopts the literature research method and the personal interview method, has carried on the systematic research to the Guangzhou state tax organ export tax refund risk management. It is found that the risk management of export tax rebate has some problems, such as imperfect laws and regulations, unshared information, low efficiency of management and increasing risk pressure. The main reasons for these problems are the low level of export tax refund legislation, the broken chain of export tax refund management, the low level of application of export tax refund management technology, and the shortage of export tax refund management personnel. Based on this, the author starts from speeding up the legislative construction, perfecting the mechanism of collecting, withdrawing and checking, strengthening the collection management, perfecting the monitoring network, establishing the risk joint defense system, and strengthening the construction of the risk culture. The countermeasures and suggestions of perfecting the risk management of export tax rebate in Guangzhou state tax system are put forward.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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