增值税留抵退税管理的国际经验及启示  

International Experience and Enlightenment of VAT Credit Refund

作　　者：丁琴 王婷婷 DING Qin;WANG Tingting

机构地区：[1]国家税务总局湖南湘西经济开发区税务局 [2]国家税务总局张家界市税务局

出　　处：《国际税收》2022年第8期51-55,共5页International Taxation In China

摘　　要：增值税是全球最为重要的税种之一,目前已有170多个国家和地区开征了增值税。当前实行增值税制度的国家对留抵税额普遍采用留抵退税的处理方法。本文对比了世界各国增值税留抵退税管理实践,总结了各国增值税留抵退税管理的成功经验,建议我国从改善征管流程、强化风险管理、加强资金保障三个方面采取措施,进一步完善我国增值税留抵退税管理机制。As one of the most important taxes in the world,the VAT has been introduced in more than 170 countries and regions.Countries that currently implement the VAT system generally adopt the refund measure of VAT credit.This paper compares the management practices of VAT credit refund of various countries in the world,summarizes the successful experience of VAT credit refund in foreign countries,and puts forward relevant suggestions on improving China’s VAT credit refund management system,including improving tax collection and management process,and strengthening risk management and fund security.

关 键 词：增值税 留抵退税 退税管理 

分 类 号：F812.42[经济管理—财政学]