东三省启运退税内陆港选址研究

发布时间：2018-04-27 17:10

本文选题：启运港 + 退税　；参考：《大连海事大学》2015年硕士论文

【摘要】：出口退税的内涵是指对出口货物退还国内生产、流通环节已经缴纳的商品税。虽然各国实行的出口退税政策不同,但目的都是为了增强本国出口产品在国际市场上的竞争力。英、法、意等欧洲发达国家均采取简化退税申请流程、加大对骗税行为的惩处力度及“滞退金”制度等方式来优化出口退税。与这些国家相比,我国出口退税的流程则显得略微繁琐且周期较长。现行出口退税制度的初衷是为了减少骗税的发生,随着监管流程、设施的优化,同时为了提高出口退税效率以适应瞬息万变的国际贸易市场,启运退税制度营运而生。启运港即为实施启运退税的港口,只要确认货物是离开启运港发往保税港区中转至境外的,即被视同出口,出口企业即刻可办理退税。因此选择哪些港口作为启运港以使整个启运港退税系统达到最优成为学者研究的热点问题。本文研究首先从经典选址问题切入,继而探讨内陆港选址问题,结合启运退税政策,将启运港选址与内陆港选址进行科学地比对。第二章主要介绍启运港的定义与功能、启运退税政策与流程,此部分为文章的基础部分。第三章为文章的主干部分,先阐述启运港选址的原则与方法,再罗列出启运港选址的影响因素,最后建立启运港选址模型,并为不考虑现实基础设施模型与考虑现实基础设施模型进行对比分析。第四章为实例研究部分,同样也是本文的主干部分,以东三省地区为例,通过建立以成本、社会效益及监管风险三大要素组成的费用最小化模型,来探讨如何进行启运港布局优化使得启运港退税系统达到最优。通过对现实问题的简化,确定本问题的研究变量,通过lingo软件求解出应该选择建立哪几个启运港,即完成启运港的选址工作,并得到每个启运港的覆盖范围(腹地)。本文最大的创新点在于将经典选址问题与当下热门的启运退税问题相结合,完成内陆启运港的选址研究。并在此研究中创造性地加入风险监管函数,对理论研究及指导实践都有着重大的意义。最后,希望通过对大连港实施启运港退税政策,促进东三省未来外贸出口,为振兴东北老工业基地做出贡献。
[Abstract]:The connotation of export tax rebate is to return the export goods to domestic production and circulation. Although the export tax rebate policies are different, the purpose is to enhance the competitiveness of their export products in the international market. Britain, France, Italy and other European developed countries have adopted simplified tax rebate application process, increased penalties for tax fraud and the "delayed refund" system to optimize export tax rebate. Compared with these countries, China's export tax rebate process appears slightly cumbersome and longer cycle. The original intention of the current export tax rebate system is to reduce the occurrence of tax fraud. With the optimization of the supervision process and facilities, and in order to improve the efficiency of export tax rebate to adapt to the rapidly changing international trade market, the tax rebate system is operating. The port of departure is the port of departure tax refund. As long as it is confirmed that the goods are transferred from the port of departure to the bonded port area, they will be regarded as exports, and the export enterprise may immediately apply for the refund. Therefore, it has become a hot issue for scholars to choose which ports are the ports of departure to optimize the tax refund system of the whole port of embarkation. This paper begins with the classical location problem, and then discusses the inland port location problem. Combined with the tax rebate policy, the location of the port of departure and the location of the inland port are compared scientifically. The second chapter mainly introduces the definition and function of departure port, the policy and process of departure tax rebate, which is the basic part of the article. The third chapter is the main part of the article, which first expounds the principles and methods of the location of the port of departure, then lists the factors affecting the location of the port of embarkation, and finally establishes the model of the location of the port of embarkation. A comparative analysis is made between the real infrastructure model and the real infrastructure model. The fourth chapter is the case study part, which is also the trunk part of this paper. Taking the three provinces as an example, the paper establishes the cost minimization model, which is composed of cost, social benefit and supervision risk. To discuss how to optimize the layout of the port of departure to optimize the tax refund system of the port of embarkation. Through the simplification of practical problems, the research variables of this problem are determined, and the lingo software is used to find out which ports of embarkation should be selected, that is to say, to complete the site selection of the ports of embarkation, and to obtain the coverage of each port of embarkation (hinterland). The most innovative point of this paper is to combine the classical location problem with the popular tax rebate problem to complete the location study of inland port of embarkation. It is of great significance for theoretical research and practice to creatively add risk supervision function in this study. Finally, it is hoped that through the implementation of the tax rebate policy for Dalian Port, the export of the three provinces will be promoted in the future, thus contributing to the revitalization of the old industrial base in Northeast China.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：U651.2

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