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近年来,国内供应链企业的规模呈逐年递增态势,尤其在2008年全球金融危机爆发以来,供应链企业凭借其先进的供需网络优势,大力拓展新兴市场,不断发展壮大。但对学术界和税务部门来说,供应链管理仍是一个新生事物,其理论形成远远滞后于具体实践。国家关于供应链的税收政策也尚属空白,目前税务部门只能将供应链出口企业视同外贸出口企业进行管理。由于供应链企业的经营模式以及运行机制与外贸企业有较大的差别,退税部门在管理中不可避免会遇到一些问题无法依据现行政策来解决,制约了供应链行业的进一步发展。本文在深入分析供应链企业运作特点的基础上,对目前供应链企业在出口退(免)税管理中遇到的问题进行了剖析,并提出了调整和完善出口退(免)税政策的建议。
In recent years, the scale of domestic supply chain enterprises has been increasing year by year, especially since the outbreak of the global financial crisis in 2008. Since the global financial crisis began in 2008, supply chain enterprises, with their advanced supply and demand network advantages, vigorously expand emerging markets and continue to grow and develop. However, for the academic and tax departments, supply chain management is still a new thing, and its theory lags far behind the concrete practice. The country’s tax policy on the supply chain is still blank. At present, the tax department can only treat the export-oriented enterprises in the supply chain as the export-oriented export enterprises. As the supply chain business model and operating mechanism and foreign trade enterprises have greater differences, the tax department in management inevitable encounter some problems can not be resolved according to the existing policies, restricting the further development of the supply chain industry. On the basis of deeply analyzing the operation characteristics of supply chain enterprises, this paper analyzes the problems encountered by the current supply chain enterprises in export tax refund (exemption) management and puts forward some suggestions on how to adjust and improve the export tax refund policy .