【作者】 冯刚；

【导师】 张振刚； 吴焕泉；

【作者基本信息】 华南理工大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 当前,我国社会已经正式进入到了新常态的发展环境当中,与此同时,我国与国际社会的联系也变得更为紧密,这也就让“出口退税”业务的发展面临着全新的机遇和挑战。作为流转税的最后一个环节,出口退税对于我国公平参与国家竞争、积极推动产业结构优化升级、确保国际供应链条稳定等等都具有十分重要的价值和作用。但是从当前的发展现状来分析,退税政策也在随着外界经济环境的变化而变化,退税服务得到优化的同时出口退税风险也不断增加,尤其是骗税案件更是屡禁不止,涉案金额越来越大,对外贸市场以及国家财政安全都造成巨大的威胁。如何有效地应对风险危机,也成为了本文所要重点探究的核心问题。正是围绕着当前这样一个宏观现状,文章在研究活动开展的过程当中充分应用了文献研究法、实际调查法、定性与定量研究方法相结合以及实证分析的方法,选择广州市P区作为重点的案例分析对象,充分应用出口退税的基础理论,对广州市P区退税风险危机的现状进行了调研和分析,对其风险指标体系的建构、核心团队的设立以及信息化风险防御系统的应用等基本现状进行了阐述;之后对该地区出口退税风险管理中存在的短板和困境进行了挖掘;最后,采取实证分析的方式进行了风险矩阵模型的构建,并为广州市P区退税风险的抵御提出了一些策略:首先,要提高出口退税政策执行力,积极堵塞政策漏洞风险;其次,要加强基层人员业务能力,强化风险应对能力;再次,要运用大数据全面预警分析,动态调整预警指标;最后,要着力提高纳税人税法遵从制度。通过这些措施的落地,可以为广州市P区出口退税业务的高质量发展创造良好环境,同时也可以为其他地区的发展提供一些参考。更多还原

【Abstract】 At present,China’s society has officially entered the development environment of the new normal.At the same time,the relationship between China and the international community has become closer,which makes the development of "export tax rebate" business face new opportunities and challenges.As the last link of turnover tax,export tax rebate plays a very important role in China’s fair participation in national competition,actively promoting the optimization and upgrading of industrial structure,ensuring the stability of international supply chain and so on.However,from the current development situation,the tax rebate policy is also changing with the changes of the external economic environment.While the tax rebate service is optimized,the risk of export tax rebate is also increasing,especially the tax fraud cases are repeated,and the amount involved is increasing,which poses a great threat to the foreign trade market and the national financial security.How to effectively deal with the risk crisis has also become the core issue to be explored in this paper.Focusing on the current macro situation,this paper fully applies the methods of literature research,practical investigation,the combination of qualitative and quantitative research methods and empirical analysis,selects P District of Guangzhou as the key case analysis object,and fully applies the basic theory of export tax rebate,This paper investigates and analyzes the current situation of tax rebate risk crisis in P District of Guangzhou,and expounds the basic current situation such as the construction of risk index system,the establishment of core team and the application of information risk defense system;After that,it explores the shortcomings and difficulties in the risk management of export tax rebate in this region;Finally,this paper constructs the risk matrix model by means of empirical analysis,and puts forward some strategies for resisting the tax rebate risk in P District of Guangzhou: first,we should improve the implementation of export tax rebate policy and actively plug the risk of policy loopholes;Secondly,we should strengthen the professional ability of grass-roots personnel and strengthen the ability to deal with risks;Thirdly,we should use big data for comprehensive early warning analysis and dynamically adjust early warning indicators;Finally,we should strive to improve the taxpayer tax law compliance system.The implementation of these measures can create a good environment for the high-quality development of export tax rebate business in P District of Guangzhou,and also provide some references for the development of other regions.更多还原