出口退税预警评估系统的研究和实现.pdf

I 摘要为适应税收管理专业化的需要,进一步加强出口货物退(免)税的管理,某省国税局出台了《外(工)贸企业出口退税预警评估管理办法》。办法制定了一些评估指标对出口企业的相关业务进行监控,但出口退税指标相对较多且计算复杂,现有《出口退税审核系统》又无法进行相关数据的组合查询,无疑增加了税务机关进行退税评估的难度。为保障退税评估工作的正常进行,加强日常对出口退税数据的分析、测算及监控,建立退税评估机制和退税监控机制,对纳税人的出口退税申报进行科学化、智能化的综合分析,及时进行监控评估,有效防范出口骗税。必须建立一套行之有效的出口退(免)税预警评估系统。针对上述需求,本文在充分进行需求分析的基础上,研究实现“出口退税预警评估系统”,作为“出口退税审核系统”和 ctais 系统的辅助工具,用于实现对出口企业的日常管理、预警、评估、相关数据信息查询等业务,并将系统建立在《税收管理员工作平台》软件上,使本系统成为《税收管理员工作平台》软件的一个独立的功能模块, 使税收管理员工作平台功能更全面, 作用更强大, 实现 ctais , 税收管理员工作平台,出口退税审核系统软件信息共享,实现征退税管理一体化。本文研究实现的出口退税预警评估系统在 A 市国家税务局使用后,出口退税审核工作量减少了 1/4 ,相应也减少了 1/4 审核人员,预警评估的人员增加了 1/4 , 相应提高了工作效率, 前三季度免抵税额同比增长 17% ,企业申报退税更归范,有利地促进了地方经济的发展。本文研究实现的出口退税预警评估系统具有覆盖面广、针对性强、操作简便等特点,已在当地国税系统全面推广使用。关键词: 税收管理员,出口退税,预警,评估 II ABSTRACT To meet the needs of tax administration sp ecialization, to further strengthen the management on export tax rebate (e xemption), Some Provincial Office ,SAT issued "Measures for management of early-warni ng assessment on foreign (industrial) trade enterprise tax rebate ". These measures have developed a number of assessment indicators to conduct monitoring for relate d businesses of the export enterprises. However, due to the large number and plexity putation of these indicators, the existing "export ta x rebate audit system" are unlikel y to do a portfolio search for related data, which undoubtedly in creased the difficulty of ta x assessment. To ensure the normal running of tax assessment, to strengt hen the routine analysis, measurement and monitoring of the tax rebate data, while establish tax rebate assessment mechanism and tax rebate monitoring mechanism, and carry scientific intelligent prehensive analysis for taxpayers declar ations of the export tax rebate, carrying a timely and effective monitor and assessment so that the export tax fraud could be effectively prevented. Therefore establishment of a set of effective early-warning assessment systems on export rebates (exemption) is a must. In response to these demands, basing on