【作者】 赵娜；

【导师】 余兴龙；

【作者基本信息】 郑州大学 ， 公共管理硕士（专业学位）， 2024， 硕士

【摘要】 增值税留抵退税政策对稳定市场预期、提振市场主体信心、助企纾困发挥着重要作用,作为增值税制度改革的重要内容备受瞩目。公共政策的生命力在于执行,基层税务部门作为留抵退税政策执行的具体机构,其执行情况影响着政策执行成效。文章以P市L区税务局为例,根据增值税留抵退税政策执行情况,依托史密斯政策执行过程模型,通过对基层税务机关工作人员及重点税源企业的访谈,以及对享受过留抵退税政策的纳税人实施的问卷调查,了解纳税人的需求,总结政策执行中产生的问题。以史密斯政策执行过程模型为理论工具,研究分析纳税人对政策的诉求点(M级纳税人未纳入政策适用条件和政策更新频繁)、执行机构执行力不足、目标群体参与度较低及政策执行受到环境制约等现实问题,并从政策设计考量、执行机构整体素能、纳税人对政策的理解与运用和执行环境成熟度进行原因分析,进而提出优化建议:首先,适时完善留抵退税政策(考虑M级试点纳税人、设置起退点);其次,健全政策执行机制、加强工作队伍建设提升执行机构执行力;再次是通过加强政策与培训的针对性、提高纳税人税收遵从度等引导其积极参与政策执行;最后是构建更加成熟的政策执行环境,主要包含建立统一的风险防范体系、加大对骗取留抵退税行为的打击力度和强化退税系统事前的测试准备工作。文章旨在研究留抵退税政策执行中的问题,着力提升基层税务部门政策执行成效,最大限度实现政策预期目标,以期为我国增值税制度的改革提供有益的参考,促进经济高质量发展。更多还原

【Abstract】 The policy of value-added tax(VAT)carryover refund plays a significant role in stabilizing market expectations,boosting market confidence,and alleviating corporate difficulties,being a prominent aspect of VAT system reform.The vitality of public policy lies in its execution,with grassroots tax bureaus serving as the specific entities implementing the carryover refund policy.Their performance directly impacts the effectiveness of policy implementation.Taking the Tax Bureau in L District of P City as an example,this paper analyzes the implementation of the VAT carryover refund policy based on the Smith Policy Implementation Process Model.Through interviews with staff members of grass-roots tax authorities and key tax-paying enterprises,as well as questionnaire surveys conducted among taxpayers who have benefited from the VAT carryover refund policy,the paper aims to understand the needs of taxpayers and summarize the issues arising from policy implementation.And it analyzes the practical issues faced by taxpayers regarding policy demands(such as the exclusion of M-level taxpayers from policy application conditions and high frequency of policy updates),insufficient execution capacity of the implementing agency,low participation of target groups,and environmental constraints on policy implementation.Then,By examining the considerations in policy design,the overall quality and capabilities of implementing agency,taxpayers’ understanding and application of policies,and the maturity of the execution environment,the study aims to identify the underlying causes of these issues.Based on the analysis above,optimization suggestions are proposed to address these challenges.Firstly,improve the policy of tax refund with credit by considering the M-level taxpayers and setting a refund threshold.Secondly,enhance the policy implementation mechanism,strengthen the assumption of the work team to improve the execution ability of the executing agency.thirdly,guide taxpayers to participate in policy implementation actively according to strengthening the pertinence and training of the policy and improving taxpayers’ tax compliance.Finally,build the policy implementation environment more mature including establishing a unified risk prevention system,strengthening the crackdown on fraudulent tax refund behavior,besides,reinforcing the sufficient pre-testing of the refund system.This paper aims to investigate issues in the execution of the carryover refund policy,focusing on enhancing the policy implementation effectiveness of grassroots tax departments.The effort seeks to provide valuable reference for the ongoing reform of China’s value-added tax system,ultimately maximizing the attainment of policy objectives and fostering high-quality economic development.更多还原