出口退税业务流程再造研究—以东莞市为例.doc

　　出口退税业务流程再造研究 -以东莞市为例 摘 要出口退税是国家为降低出口产品成本，提高出口产品的国际竞争力，同时也为了避免国际双重征税而实施的一种税收措施。东莞市自1985年起对出口企业出口产品实行出口退税政策。从1985年至今，东莞市不断规范、完善出口退税工作流程，并以科技创新为契机，充分利用高科技信息化的管理手段，进一步提高出口退税办理效率。然而，尽管出口退税管理工作取得显著的成绩，出口退税工作流程仍有需要改进的地方。借助流程再造的理论基础，在分析了众多流程再造的成功案例以及深入研究东莞当前出口退税业务流程以后，我们可以相信，通过流程再造可以进一步提高出口退税的办理效率，更快更好地为出口企业办理退税。 　　本文是一篇应用性论文，通过对出口退税业务流程、组织机构、信息化建设、监督管理等方面存在的问题进行分析和研究，以实现出口退税流程整体运行状态最优、输出效益最大和税收成本最低为改革目标，进行出口退税流程再造。 　　课题根据理论与实际相结合的原则，通过深入分析出口退税实际的工作流程寻求进一步的效益改进，并尝试将研究成果运用到实际工作当中。 　　关键词出口退税流程再造效率东莞市 　　1 　　出口退税业务流程再造研究 -以东莞市为例 AbstractIn order to reduce the costs of exported products, enhance internationalcompetitiveness, and to avoid international double taxation, the central governmenthas carried out a special taxation measure, export tariff rebate, all over China. InDongguan City, it was not until 1985 that the export tariff rebate policy wasimplemented and applied to the exported products of export-oriented enterprises. 　　Since 1985, Dongguan City has continuously standardized and consummated thebusiness process of export tariff rebate. What’s more, taking the advantages ofscientific innovation and high-tech information-based management, Dongguan Cityhas further increase the efficiency of business in export tariff rebate. However, muchimprovement is to be made in the business process of export tariff rebate,notwithstanding the remarkable achievements over the past years. With the theory ofprocess reengineering, and based on the analysis on various successful cases ofprocess reengineering and thorough research on current process of export tariffrebate in Dongguan City, we believe that it can enhance the efficiency of business inexport tariff rebate and provide faster and better tariff rebate services to theexport-oriented enterprises through process reengineering. 　　This practical paper has analyzed and researched on various problemsconcerning the business process of export tariff rebate, organizational structure,informationization, supervision and management. Aimin