我国出口退税制度的运行现状与改革思考——以基层税务机关执法为视角  

The Status and Reform Considerations on China's Export Tax Refund System:From the Perspective of Law Enforcement by Local Tax Authorities

作　　者：邓嵩松 赵宏烨 DENG Songsong;ZHAO Hongye

机构地区：[1]国家税务总局天津市税务局

出　　处：《国际税收》2023年第10期68-73,共6页International Taxation In China

摘　　要：出口退税政策作为我国税收政策的重要组成部分,对消除重复征税、维护国际贸易秩序具有重要作用。同时,它还具有调整国内产业结构、鼓励或限制出口等宏观调控职能。近年来,部分违法分子利用出口退税的制度漏洞,从事骗取出口退税的违法行为,一定程度上反映出我国出口退税制度政策规定不够严谨、程序设计不够完善、违法监管不够到位等问题。本文以税收风险管理为视角,从基层税务机关执法难点出发,分析我国现行出口退税制度存在的问题,提出了优化完善出口退税制度的政策思路和措施。As an important part of China's tax policy,export tax refund policy plays an important role in eliminating double taxation and maintaining international trade order.It also has macro-control functions as adjusting domestic industrial structure and exports.In recent years,some lawbreakers have taken advantage of the loopholes in the export tax refund system to obtain tax refund,which to some extent reflects problems including inadequate policy regulation,incomplete program design and insufficient illegal supervision.This paper,from the perspective of tax risk management,analyzes the existing problems of China's current export tax refund system and proposes policy suggestions on the optimization of the export tax refund system.

关 键 词：出口退税 增值税 税收风险 

分 类 号：F810.42[经济管理—财政学]