摘 要

出口退税制度作为一项出口财政激励机制,被世界上许多国家和地区广泛应用,它也是世界贸易组织所允许的促进出口措施。我国从1985年开始实施出口退税制度,出口退税对外贸出口和国内的宏观经济产生了重大的影响。但同时,我国出口退税制度也存在许多不完善之处。本文在对出口退税制度进行分析的基础上，分别从不同性质的生产企业和外贸企业出发，利用现行出口退税制度的不完善之处以及出口退税的优惠政策进行纳税筹划。企业根据不同的情况选择不同的出口退税方式。归纳总结出适合各自情况的出口退税税收筹划方案，为企业加快资金流的运转，提高企业的市场竞争力，提升企业的形象提供了理论和实践的支持。结合生产企业的特点及退税政策从原材料采购方式、不同贸易方式，出口方式等方面提出了税收筹划的建议。根据外贸企业的特点，结合外贸企业的退税方式从不同的经营方式方面对外贸企业的出口退税提出了税收筹划的见解。通过事先对企业的生产经营活动进行合理安排，来帮助企业减轻税收负担，实现企业经济利益的最大化，在利润挤压的环境中生存下来。

关键词： 企业；出口退税；税收筹划

Abstract

The export tax rebate system as a financial incentive mechanism exports were many of the world's countries and regions widely used, it is allowed by the World Trade Organization for export promotion measures. China began implementation in 1985 from the export tax rebate system, export tax rebates on exports and domestic macroeconomic have had a significant impact. At the same time, China's export tax rebate system also has many imperfections. In this paper, the export tax rebate system on the basis of an analysis, from Different kinds of production enterprises and foreign trade enterprises perspective, the use of the existing export tax rebate system, as well as the imperfections of the export tax rebate policies for tax planning. Enterprises under different circumstances for different ways export tax rebates and differentr tax planning scheme . It provides theoretical and practical support by the enterprises quicken market-chain operation and the market competition development as well as the promotion of the enterprise’s image. Combining with the production enterprise characteristics and tax policy ,this article propose a tax planning proposal from the raw material purchase , different trade, export way .According to the characteristics of foreign trade enterprises and the way of the tex rebates,I give some suggestions to make the tax planning from different methods of management aspects.Through the arrangement of the operation of enterprises activities,it can help enterprise reduce taxes, realize the maximization of enterprise economic benefits and survive in the fierce competition

Key words: Enterprise，Tax rebates， Tax planning

目 录

1绪论……????????????????????????????????.1 1.1研究背景??????????????????????????????1 1.2国内外研究的现状??????????????????????????2 1.3研究目的与意义???????????????????????????3 1.4研究方法??????????????????????????????3 1.5研究内容??????????????????????????????3 2我国出口退税制度????????????????????????????.4 2.1我国现行出口退税制度简介??????????????????????.4 2.2出口退税税收筹划的理论???????????????????????.5 2.2我国出口退税政策和制度的主要特点和问题????????????????6 2.3我国现行出口退税制度对企业的影响 ??????????????????.8 3生产企业出口退税税收筹划…???????????????????????10 3.1生产企业原材料采购方式的税收筹划?????????????????.10

3.11国内购料方式下，从小规模纳税人处采购具有优势?????????10 3.12国内采购与进料加工方式进口相比，应采用进料加工方式??????10 3.13国外进口时，对一般贸易项下进口、进料加工、来料加工的选择???11 3.2不同贸易方式下生产企业出口退税的税收筹划?????????????.11 3.3生产企业出口方式选择的税收筹划??????????????????.13 3.4改变收购方式，变非自产产品出口为自产产品出口???????????.14 3.5出口企业应利用好90日的期限进行税收筹划??????????????14 4外贸企业出口退税税收筹划…???????????????????????16 4.1不同经营方式的筹划????????????????????????.16

4.11改变货物收购经营方式?????????????????????16 4.12改变贸易经营方式???????????????????????16 4.13改变货物出口方式???????????????????????17 4.14与国外公司签定并执行成套工程项目合同时????????????18 4.2调整出口货物的经营品种??????????????????????.18 4.3外贸出口企业应对退税改革的措施??????????????????.18

4.31出口产品结构进行适当调整???????????????????18 4.32加强企业内部管理, 重新对出口价格进行审定核算?????????19 4.33改变贸易经营方式, 降低经营成本????????????????20 4.34加快技术开发力度, 提高产品附加值???????????????20

5提高出口企业税收筹划水平的对策和建议??????????????????21 5.1保持税收筹划方案适度的灵活性???????????????????.21 5.2推动企业深入改革，加强管理，降低成本???????????????.21 5.3依法进行税收筹划?????????????????????????.22 5.4及时掌握税收政策?????????????????????????.22 结论……………………………………………………………………………………??.24 参考文献……………………………………………………………?????????.25 致谢……………………………………………………………………………………??.27