供应链企业出口退税问题研究

Research on the Export Tax Rebate for the Supply Chain Enterprises

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 Chinese supply chain industry has been expanding. In particular, vigorous efforts has been made by the supply chain enterprises with their advanced supply-demand network advantage to expand the emerging markets and achieve constant development and expansion since the outbreak of the global financial crisis in 2008. However, for the academic field and tax administration departments, the management of supply chain industry is still a new thing because the development of its management theory is lagging far behind its management practice. Due to lack of taxation policy for the supply chain industry in China at present, in terms of export management, the tax administration departments can only regard the supply chain enterprises as the foreign trade ones. However, the business pattern and operation mechanism of the supply-chain enterprises is very different from that of the foreign trade enterprises, the tax administration departments inevitably encounter certain issues unsolvable based on the existing policies, and this restrains the further development of supply chain industry. On the basis of an in-depth analysis of supply chain enterprises＇ operating characteristics, this paper analyzes the issues in the management of their export ax rebate and gives some suggestions for adjusting the existing tax policies.