上海市防范出口骗税的问题研究

发布时间：2018-01-22 06:52

本文关键词： 对外贸易出口退税出口骗税防范　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：出口退税是一项带有目的性的贸易政策法规,为了将商品更好地打入国际市场,增强出口商品的国际竞争力,政府把所收缴的一部分乃至所有的间接税(如增值税、消费税等)退还给企业,这样就使得本国的出口商品在价格上更具有吸引力。先前有很多的研究文献都证实过,出口退税政策的实施在拉动上海市经济增长方面作用显著,加快了上海市出口企业的成长。然而,在世界各地,凡是有出口退税的地方,不可避免地滋生了出口骗税。尽管每个国家管理出口退税的方式不尽相同,相关政策也在持续完善中,但总有一些人抱着侥幸心理,为了谋求不义之财而钻漏洞,想方设法骗取出口退税款。多年以来,上海市出口骗税的现象层见叠出,虽然相关部门采取了各式各样的措施打压骗税行为,破获了多起骗税案件,追回了部分税款,也沉重打击了非法人员的嚣张气焰,但是很多地方相继出现了种种新型骗税活动,更加不易察觉,金额也相对增长。可见,出口骗税的手段日益翻新,加强退税管理刻不容缓,强化出口退税风险防范迫在眉睫,怎样做到在不违背国家简政放权制度的前提下有效加强监管,如何才能在发挥预警评估作用的同时尽可能地不拖延审核时间,是目前阶段急需解决的首要矛盾。通过查阅大量有关资料,本文以风险防范为导向,对上海市防范出口骗税问题进行研究和整理,主要采用文献研究与案例分析相结合的手段,逐步解析上海市出口工作在实行风险管理之后所取得的成效及存在的问题,通过查阅近十年来上海市所查获的出口骗税的有关数据,并且以M公司为例,全方位多角度剖析出口骗税之所以存在的条件及其成因,在根本上指出上海市在风险防范方面的不足之处,从而提出有关政策建议。
[Abstract]:The export tax rebate is an objective of trade policies and regulations, in order to better products into the international market, enhance the international competitiveness of export commodities, the government had seized a part or all of the indirect taxes (such as value-added tax, consumption tax refund) to the enterprise, thus making its exports more attractive in price. Previous studies have confirmed a lot of literature, the effect of implementation of the export tax rebate policy in stimulating economic growth in Shanghai is remarkable, accelerate Shanghai export enterprises. However, in the world, where is the export tax rebate, inevitably breeds. Though each country export tax fraud management export the tax rebate in different ways, related policy continues to improve, but there are some people who hold fluky psychology, in order to seek ill-gotten gains and loopholes, to obtain the export tax rebate . over the years, Shanghai export tax fraud phenomenon appear repeatedly, although the relevant departments to take measures to suppress every kind of tax fraud, tax fraud cases uncovered and recovered part of the tax, also a heavy blow to the arrogance of the illegal workers, but many places have appeared all sorts of new fraud activities, more difficult to detect, the amount of also the relative growth. Obviously, the export tax fraud means increasingly renovation, it is urgent to strengthen tax administration, strengthen the export tax rebate risk prevention imminent, how to effectively strengthen the supervision in the premise does not violate the national decentralization system, how to play a role in early warning and assessment as much as possible while not to delay the review time, is a top priority at this stage need solve. Through consulting a large number of relevant data, based on the risk oriented, in the city of Shanghai to prevent the issue of export tax fraud. Research and collation, mainly adopts literature research and case analysis method of combining, gradually resolve Shanghai export work in the implementation of risk management after the achievements and existing problems, through access to relevant data in recent ten years in Shanghai city seized export tax fraud, and take M company as an example, the full range of multi angle analysis of export tax fraud exists in the fundamental condition and its causes, points out that Shanghai's deficiencies in risk prevention, so as to put forward relevant policy suggestions.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.5

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