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近年来,随着国家出口货物退(免)税政策的调整,部分资源性产品取消了出口退税政策,由原来的退税变为征税,加之在日常出口退税管理工作中也存在征、退税部门脱节的现象。为加强出口货物的税收管理,根据国家税务总局有关文件精神,甘肃省国家税务局研发了出口货物退(免)税预警软件,在加强征、退税衔接,防范出口骗税方面收到了较好实效,本文以此为基础提出了几点完善进出口税收预警机制的建议。
In recent years, along with the adjustment of the tax refund (exemption) policy of the country’s export goods, some resource products have canceled the export tax rebate policy, which has changed from the original tax rebate to taxation. In addition, tax rebates have also existed in the daily export tax rebate management work. Out of touch with the phenomenon. In order to strengthen the tax administration of export goods, according to the relevant documents of the State Administration of Taxation, Gansu Provincial State Administration of Taxation has developed the software for early warning (refund) of tax rebates (exemptions) on exported goods and received good results in strengthening the connection of tax rebates and refunding exports Based on this, I put forward some suggestions on how to improve the tax early warning mechanism for import and export.