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论文编号：	12016
作者编号：	2320180840
上传时间：	2020/12/10 9:52:22
中文题目：	B税务机关出口退税风险防范研究
英文题目：	Research on Risk Prevention of Export Tax Rebate for Tax Authorities of B Country
指导老师：	王志红
中文关键字：	出口退税；风险管理；风险防范
英文关键字：	Export Tax Rebate;Risk Management;Risk Prevention
中文摘要：	出口退税是税务机关针对出口企业已经报关离境的出口劳务、货物和增值税零税率服务在出口之前的流通与生产环节己缴纳的国内消费税、增值税予以退还的政策，该政策可以有效避免出口商品重复征税，确保在国际市场竞争上享有平等地位。然而经济的发展伴随着税务风险的加剧，在简政放权、优化税收服务的大环境中，出口退税管理的过程也暴露出制度、流程、风险监控、信息沟通等方面的不足，一些出口企业通过不正当的手段偷漏税款甚至骗取出口退税，不仅造成国家税款流失，也为税务机关出口退税风险防范带来了极大挑战。多年来我国出口退税风险防范体系在不断完善，部分城市已实现“互联网+”退税申报平台的应用，但随着“大智移云物区”信息化技术的推进，从时效性的角度看，出口退税风险防范形势依旧严峻。 本文以B税务机关为研究样本，通过文献分析法和案例分析法，对目前出口退税的管理现状和风险防范体系归纳并总结出风险点，提出了在出口退税风险疑点识别不准、评估质量不足和防范手段不及时三个方面问题比较突出，结合工作中经办的评估案例进一步总结出出口退税工作过程中可能存在的潜在风险和不良后果，并在出口退税风险防范制度和流程不健全、出口退税风险系统功能不完善、专业人才素质不足、制度差异与业务环境复杂四个方面进行成因分析，同时以实际案例加以论证说明。 在研究出口退税风险成因的基础上，本文从实用的角度寻求风险防范上的改进建议，力争在降低B税务机关出口退税风险的同时，可以对全国出口退税工作在风险防范方面提供参考。具体的改进措施分为优化制度及流程、完善系统建设及信息沟通、建立专业人才队伍和塑造良好的出口退税风险防范环境四方面进行阐述，其中应用了风险应对手册、对风险指标进行量化以及对出口退税风险点的定性评价的方法来优化出口退税风险防范流程的闭环，并以关键绩效指标评价机制的引入来确保人才队伍的活力，由此以期能提高B税务机关现有出口退税风险防范水平，保障出口退税工作平稳有效运行。
英文摘要：	Export rebates is defined as the policy that tax authorities rebate the domestic consumption tax and value-added tax (VAT) previously paid by export enterprises in the circulation and production before the export, regarding export labor services, goods and VAT zero-rate services that have declared to the customs and left the country. Double taxation on export goods can be effectively avoided via this policy, thereby guaranteeing the equal status in international market competition. Be that as it may, as economic development goes hand in hand with the exacerbation of tax risks, and in the macro-environment of streamlining administration and instituting decentralization, and optimizing tax services, such drawbacks in terms of system, process, risk monitoring, information communication and other aspects are also revealed in the management of export rebates. Some export enterprises are engaged in misdeeds such as tax evasion, and even swindle export rebates via improper means, which not only causes the loss of national tax, but also exerts tremendous challenges to the risk management of export rebates by tax authorities. Over the years, export rebates risk management system in China enjoys continuous refinement, and "Internet +" export rebates declaration platform has been materialized in some cities. Nevertheless, with the advancement of information technologies within the scope of “big data, artificial intelligence, mobile Internet, cloud computing, IoT, block chain”.The situation of export tax rebate risk is still severe. Tax authority B is taken as the research sample and literature analysis method and case analysis method are adopted in this paper to summarize and conclude the risk points of the current management status and management system of export tax rebate, and put forward three prominent risks: inaccurate identification risk of export tax rebate, low evaluation quality, and untimely response. Combined with the evaluation cases in the work, the potential risks and adverse consequences in the process of export tax rebate work are further summarized, and the causes for defective risk management system and process of export tax rebate, imperfect function of export tax rebate risk system, insufficient quality of professional talents, and difference in the system, and complex business environment are analyzed and demonstrated by actual cases. Based on the study of the causes of export tax rebate risk, this paper seeks suggestions for improving risk prevention from a practical point of view, and strives to reduce the export tax rebate risk for the tax authority B and to provide reference for national export tax rebate work in risk prevention. The specific improvement measures are divided into four aspects: optimizing system and process, perfecting system construction and information communication, establishing professional personnel team, and creating a good risk management environment for export tax rebate. The risk management manual, quantifying risk index and qualitative evaluation of export tax rebate risk point are used in this paper to optimize the closed loop of export tax rebate risk management process, and the key performance index evaluation mechanism is introduced to ensure the vitality of the talent team, so as to improve the existing level of export tax rebate risk prevention and ensure the smooth and effective operation of export tax rebate of the tax authority B.
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