【摘要】：出口退稅政策作為我國對外貿(mào)易體系的重要組成部分，是促進我國外貿(mào)發(fā)展，推動和增強出口產(chǎn)品參與國際競爭的重要經(jīng)濟杠桿，對促進國民經(jīng)濟發(fā)展起到很好的作用。然而，自出口退稅政策實施以來，騙取出口退稅的案件層出不窮，尤其近一兩年來，全國范圍內(nèi)查處的騙取出口退稅案件涉及金額越來越大，手段也越來越隱蔽。面對嚴峻的出口騙稅形勢，，加強退稅單證審核，對出口貨物發(fā)函調(diào)查，增加對出口企業(yè)的評估監(jiān)控和稅務(wù)稽查是稅務(wù)機關(guān)采取謹慎審核的必不可少的手段，勢必延長退稅審核期，使退稅進度達不到政府和企業(yè)的預(yù)期，無形中也增加許多執(zhí)法風(fēng)險。因此，防御出口退稅風(fēng)險已成為當前出口退稅管理工作的重要任務(wù)。廣東省是出口大省，廣州市作為省會城市其進出口貿(mào)易也是全省的排頭兵，廣州國稅系統(tǒng)出口退稅業(yè)務(wù)在全省也占舉足輕重的地位，其防御出口退稅風(fēng)險也同樣艱巨。因此，本文以廣州市國稅機關(guān)為研究樣本，從全面風(fēng)險管理理論視角出發(fā)，采用文獻研究法和個人訪談法，對廣州國稅機關(guān)出口退稅風(fēng)險管理進行了系統(tǒng)研究。研究發(fā)現(xiàn)，出口退稅風(fēng)險管理存在著法規(guī)政策不完善、信息無法共享、管理效率低下和風(fēng)險壓力增大等問題；造成這些問題的原因主要有出口退稅立法層次低、出口退稅管理鏈條斷裂、出口退稅管理技術(shù)應(yīng)用水平低、出口退稅管理人員短缺；基于此，作者從加快立法建設(shè)、健全征退查聯(lián)動機制、加強征收管理、完善監(jiān)控網(wǎng)絡(luò)、建立風(fēng)險聯(lián)防體系、加強風(fēng)險文化建設(shè)、加強人才隊伍建設(shè)等方面提出了完善廣州國稅系統(tǒng)出口退稅風(fēng)險管理的對策建議。
[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.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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本文編號：2364350