本文關(guān)鍵詞： 出口退稅 風(fēng)險管理 外貿(mào)企業(yè) 生產(chǎn)企業(yè)　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟快速增長的黃金十年,主要依賴于投資、消費和出口推動,可見出口在經(jīng)濟中的重要地位。出口的爆發(fā)增長受益于寬松的出口環(huán)境和經(jīng)濟全球化浪潮發(fā)展。在出口環(huán)節(jié)中,退免稅財政制度對出口有一個導(dǎo)向性的影響作用。由于平均退稅率維持高位、出口環(huán)境寬松、出口政策優(yōu)惠,對外貿(mào)易的迅猛發(fā)展,出口退稅的各種不確定因素增加,出口退稅的監(jiān)管難度和風(fēng)險不斷加大,成為國稅退稅工作的突出問題。 本文主要研究出口退稅管理中的風(fēng)險管理,以泉州市國家稅務(wù)局退稅管理部門出口退稅風(fēng)險管理應(yīng)用現(xiàn)狀,出口退稅風(fēng)險管理研究為出發(fā)點,結(jié)合相關(guān)稅收風(fēng)險管理理論和實際退稅風(fēng)險管理工作經(jīng)驗,探討退稅風(fēng)險管理。出口退稅按照出口類型主要有兩個類型,一類是外貿(mào)型,一類是生產(chǎn)型。這兩種類型出口企業(yè)的出口退稅由于有著一些貿(mào)易的共同點,也存在出口流程、出口商品生產(chǎn)來源的差異,因而其出口退免稅的風(fēng)險管理重點有共同點,也有各自的特性。本論文分別以這兩類企業(yè)出口退稅的風(fēng)險管理進(jìn)行研究,探討出口退稅的風(fēng)險管理辦法,結(jié)合實際風(fēng)險管理的操作要點,輔以實際退稅風(fēng)險管理案例,直觀展示泉州市國稅局的風(fēng)險管理。 出口退稅風(fēng)險管理作為比較新的稅務(wù)管理的一個環(huán)節(jié),由于其提出實施時間不長,管理思想和管理理念也在不斷的完善中,不斷吸取先進(jìn)的管理思想。在自己的能力范圍內(nèi),結(jié)合外貿(mào)出口企業(yè)退稅和生產(chǎn)出口企業(yè)退稅的實際風(fēng)險管理要素,提出幾點完善稅務(wù)風(fēng)險管理的對策。同時提出幾點關(guān)于退稅風(fēng)險管理體系的一些建議,包括：推進(jìn)風(fēng)險管理信息化建設(shè)；強化政府和社會監(jiān)管；加強部門間合作；提高納稅遵從引導(dǎo)機制。
[Abstract]:The golden decade of rapid economic growth, mainly dependent on investment, consumption and export, shows the importance of exports in the economy. The explosion of export growth has benefited from a relaxed export environment and the development of a wave of economic globalization. In the export sector, The tax rebate fiscal system has a guiding effect on exports. Due to the high average tax rebate rate, the relaxed export environment, preferential export policies, the rapid development of foreign trade, and the increase in various uncertain factors of export tax rebates, The difficulty and risk of export tax rebate is becoming more and more difficult. This paper mainly studies the risk management in export tax rebate management, starting with the current situation of the application of export tax refund risk management in the tax refund administration department of Quanzhou State Taxation Bureau, and the research on export tax rebate risk management. Combined with relevant tax risk management theory and practical tax refund risk management experience, this paper discusses tax refund risk management. There are two types of export tax rebate according to export type, one is foreign trade type. One is the production-type. The export tax rebate of these two types of export enterprises has some common points in trade, there are also differences in export processes and sources of export commodity production, so the risk management of export tax rebate has common ground. This paper studies the risk management of export tax rebate in these two types of enterprises, discusses the risk management methods of export tax rebate, and combines the operational key points of actual risk management with actual tax refund risk management cases. The risk management of Quanzhou State Taxation Bureau is displayed intuitively. As a relatively new part of tax administration, the risk management of export tax rebate has not been put into practice for a long time, the management thought and management idea are also being perfected, and the advanced management thought is constantly absorbed. Combining with the actual risk management elements of tax refund for foreign trade export enterprises and tax refund for production export enterprises, the paper puts forward some countermeasures to perfect the tax risk management, and puts forward some suggestions on the risk management system of tax rebate at the same time. Including: to promote the construction of risk management information; to strengthen government and social supervision; to strengthen inter-departmental cooperation; to improve tax compliance guidance mechanism.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F752.5;F752.62

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本文編號：1525035