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2005年,财政部、国家税务总局、人民银行联合发文调整出口退税负担机制,统一由中央财政负担出口退税,国库地方报表不再反映出口退税科目,在制度上明确了出口退税业务的集中统筹管理模式。但是,对延边州的调查显示,目前在实际操作中,国库采取的仍然是分散退库和手工录入的工作流程,不仅难以提高工作效率,服务质量上也很难得到改善。一、基本情况截至2012年末,延边州共有出口企业981户,全年出口总额17.1亿美元,退税额3.16亿元。辖内共有办理出口退税业务的支库
In 2005, the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China jointly issued a document to adjust the export rebate burden-bearing mechanism, unifying the export tax rebate borne by the central finance, and the treasury local statements no longer reflecting the export tax rebate subjects and clearly defined the centralized and unified management of the export tax rebate business mode. However, a survey of Yanbian states shows that in actual operation, the state treasury still takes the workflow of decentralized storage and manual entry, which makes it difficult to improve work efficiency and hardly improves the quality of service. First, the basic situation As of the end of 2012, Yanbian Prefecture, a total of 981 export enterprises, the annual export volume of 1.71 billion US dollars, tax rebate of 316 million. Jurisdiction jurisdiction for a total of export tax rebate business branch