本文選題：啟運(yùn)港 + 退稅�。� 參考：《大連海事大學(xué)》2015年碩士論文

【摘要】：出口退稅的內(nèi)涵是指對出口貨物退還國內(nèi)生產(chǎn)、流通環(huán)節(jié)已經(jīng)繳納的商品稅。雖然各國實(shí)行的出口退稅政策不同,但目的都是為了增強(qiáng)本國出口產(chǎn)品在國際市場上的競爭力。英、法、意等歐洲發(fā)達(dá)國家均采取簡化退稅申請流程、加大對騙稅行為的懲處力度及“滯退金”制度等方式來優(yōu)化出口退稅。與這些國家相比,我國出口退稅的流程則顯得略微繁瑣且周期較長。現(xiàn)行出口退稅制度的初衷是為了減少騙稅的發(fā)生,隨著監(jiān)管流程、設(shè)施的優(yōu)化,同時為了提高出口退稅效率以適應(yīng)瞬息萬變的國際貿(mào)易市場,啟運(yùn)退稅制度營運(yùn)而生。啟運(yùn)港即為實(shí)施啟運(yùn)退稅的港口,只要確認(rèn)貨物是離開啟運(yùn)港發(fā)往保稅港區(qū)中轉(zhuǎn)至境外的,即被視同出口,出口企業(yè)即刻可辦理退稅。因此選擇哪些港口作為啟運(yùn)港以使整個啟運(yùn)港退稅系統(tǒng)達(dá)到最優(yōu)成為學(xué)者研究的熱點(diǎn)問題。本文研究首先從經(jīng)典選址問題切入,繼而探討內(nèi)陸港選址問題,結(jié)合啟運(yùn)退稅政策,將啟運(yùn)港選址與內(nèi)陸港選址進(jìn)行科學(xué)地比對。第二章主要介紹啟運(yùn)港的定義與功能、啟運(yùn)退稅政策與流程,此部分為文章的基礎(chǔ)部分。第三章為文章的主干部分,先闡述啟運(yùn)港選址的原則與方法,再羅列出啟運(yùn)港選址的影響因素,最后建立啟運(yùn)港選址模型,并為不考慮現(xiàn)實(shí)基礎(chǔ)設(shè)施模型與考慮現(xiàn)實(shí)基礎(chǔ)設(shè)施模型進(jìn)行對比分析。第四章為實(shí)例研究部分,同樣也是本文的主干部分,以東三省地區(qū)為例,通過建立以成本、社會效益及監(jiān)管風(fēng)險三大要素組成的費(fèi)用最小化模型,來探討如何進(jìn)行啟運(yùn)港布局優(yōu)化使得啟運(yùn)港退稅系統(tǒng)達(dá)到最優(yōu)。通過對現(xiàn)實(shí)問題的簡化,確定本問題的研究變量,通過lingo軟件求解出應(yīng)該選擇建立哪幾個啟運(yùn)港,即完成啟運(yùn)港的選址工作,并得到每個啟運(yùn)港的覆蓋范圍(腹地)。本文最大的創(chuàng)新點(diǎn)在于將經(jīng)典選址問題與當(dāng)下熱門的啟運(yùn)退稅問題相結(jié)合,完成內(nèi)陸啟運(yùn)港的選址研究。并在此研究中創(chuàng)造性地加入風(fēng)險監(jiān)管函數(shù),對理論研究及指導(dǎo)實(shí)踐都有著重大的意義。最后,希望通過對大連港實(shí)施啟運(yùn)港退稅政策,促進(jìn)東三省未來外貿(mào)出口,為振興東北老工業(yè)基地做出貢獻(xiàn)。
[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.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：U651.2

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本文編號：1811581