中国增值税留抵退税制度完善研究  

A Study on the Improvement of China's VAT Credit Refunds System

作　　者：李新[1,2] 张诗彤 王毅 付思莹 Li Xin;Zhang Shitong;Wang Yi;Fu Siyin

机构地区：[1]湖北经济学院财政与公共管理学院 [2]湖北经济学院湖北地方税收研究中心 [3]中国科学院信息工程研究所 [4]中南财经政法大学工商管理学院 [5]中南财经政法大学国际商务研究所

出　　处：《宏观经济研究》2023年第5期33-38,共6页Macroeconomics

基　　金：国家社会科学基金一般项目“进口政策调整对中国制造业企业创新影响研究”(项目编号:19BJL073)的资助。

摘　　要：增值税的留抵退税政策对中小企业、制造业和科技创新具有重要意义,因此合理设计与有效执行增值税留抵退税制度十分必要。目前,中国增值税留抵退税制度的实施面临很多亟待解决的操作实践难题。本文就留抵退税具体时间、发生争议是先退税还是解决完争议再退税、如何控制退税风险,以及作为共享税的退税层级等问题展开研究。本文提出应即期退税、先退无争议部分、利用数字手段对纳税人进行风险分析和分类管理,以及分级退税等对策建议。The Value Added Tax(VAT)credit refunds policy is of great significance to SMEs,manufacturing industries and scientific and technological innovation,so it is necessary to design and implement the VAT credit refunds system reasonably and effectively.At present,the implementation of the VAT credit refunds system in China faces many operational and practical problems that need to be solved.This paper examines the specific timing of the credit refunds,whether the tax should be refunded first or after the dispute is resolved,how to control the risk of tax refund,and the level of tax refund as a shared tax.The paper proposes countermeasures such as tax refund should be made immediately,refunding the non-disputed part first,using digital means to analyze and classify taxpayers'risks and management,and tax refunds from different levels of government.

关 键 词：增值税 留抵退税 风险评估 

分 类 号：F812.42[经济管理—财政学]