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| 外贸企业税务风险及对策 摘 要 随着我国1978年改革开放及外贸经营体制改革的不断深入及发展，国家颁布税收优惠政策对外贸企业的扶持及鼓励，使得国内涌现了一批报关商检，物流，跨境电商，海外仓等业务为一身的外贸综合服务型企业。伴随着我国税收政策改革成果的日益呈现，“税收法定原则 ”的重申与强化，税务风险日益成为外贸企业风险的重要因素。外贸企业管理层如何规避风险迫在眉睫。 我国的出口退税制度促进了外贸企业的持续快速的发展同时，其制度的不完善，无法与日益发展的企业经营发展相适应，使得外贸企业受制。企业的经营模式与国家出台的政策摩擦，使得外贸企业的税务风险愈发严峻。风云莫测的市场经济，因经营模式对风险防控的失控，更是可能让企业遭受甚至毁于一旦的损失，因此，外贸企业税务风险必须引起高度警惕和关注，这将关系外贸企业的是否存续及长稳久安。 本文论述了目前外贸企业发展中暴露出的税务风险，对国内的个别外贸企业税务问题进行陈述，例如外贸企业单证不齐全数据，取得上游采购发票的不规范等体现其税务风险对外贸企业稳定发展的重要性，提出的相关对策希望缓和外贸企业税务风险及促进其长稳发展。 关键词： 外贸企业 税务风险 对策 Abstract Following the continuous deepening and developing of Reform and Opening Up in 1978and the reform of foreign trade management institution,China had introduced the Preferential Tax Policies supporting and encouraging the foreign trade enterprises. This made a group of foreign trade comprehensive service enterprisesspring up in domestic, which are integrated customs clearance,logistics, cross-border e-commerce, overseas warehouses and other business. Along with the day-by-day coming out of China's tax policy reform achievements,and the reaffirmation and reinforcement of “Principle of Law-based Taxation”,the tax risk has increasingly become a significant factor of foreign trade enterprise risks. It is extremely urgent for the management of the foreign trade enterprises to mitigate risks. China's export tax rebate system has promoted the sustained and rapid development of foreign trade enterprises. But the imperfection of the system made it unable to adapt to the growing development of the enterprise management and development, which made the foreign trade enterprises under restrictions. The business mode of the enterprises is in conflict with the policy issued by the state, making the tax risk of foreign trade enterprises more and more serious. The unpredictable market economy,as a result that the business mode is unable to keep risk prevention and control under control, is more likely to let the enterprises suffer a loss which even destroy them. Therefore, tax risks of foreign trade enterprises must arouse high vigilance and attention,which will concern the existence and long-term stability of foreign trade enterprises. This Essay analyzes the tax risks existing in the development of foreign trade enterprises,and states the tax problems of the domestic individual foreign trade enterprises,such as incomplete data of foreign trade enterprise documents, irregularities in obtaining upstream purchase invoices, etc., which reflects the importance of tax risks to the stable development of foreign trade enterprises. The relevant countermeasures are put forward in the hope of alleviating the tax risks of foreign trade enterprises and promoting their long-term and stable development. Keywords: Foreign Trade Enterprises Tax Risks Countermeasures 目录 1 前言 1 2外贸企业税务风险现状 1 2.1退税单证不齐全 2 2.2退税单证不匹配 3 2.3增值税专票“一票两用” 3 2.4汇率变动 4 2.5退税流程及核算不清晰 5 3 外贸企业税务风险原因分析 5 3.1企业经营情况的复杂性 5 3.2企业管理层税务风险意识薄弱 6 3.3企业对退税工作缺乏统筹管理 6 3.4税务人员专业素质薄弱 6 3.5企业缺乏专业的内部税审制度 6 4 防范外贸企业税务风险的对策 6 4.1加强退税管理机制 7 4.2加强内部审计及建立风险评估体系 7 4.3加强汇率浮动风险规避 8 4.4加强企业总体税务统筹 8 4.5加强税务人员的专业培训 9 5 结论 10 参考文献 11 致 谢 |
