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随着国际化进程的不断加快,我国企业的出口业务得到了快速的发展与进步,对其成长带来了深远影响。目前,我国企业在出口退税业务的内控管理上存在着一系列的问题,例如风险管理机制不够健全、权责分工不够明确,给企业出口业务的顺利开展带来很大影响。本文首先介绍了我国出口退税业务的内涵和现状,随后介绍了强化其出口退税业务内控管理的主要措施,力图为我国企业出口退税内控管理的强化提供新的建议和思路。
With the accelerating process of internationalization, the export business of our country’s enterprises has been rapidly developed and progressed, bringing a profound impact on its growth. At present, there are a series of problems in the internal control of export tax rebate business in our country. For example, the risk management mechanism is not perfect and the division of powers and responsibilities is not clear enough, which has a great impact on the smooth development of the export business. This paper first introduces the connotation and current status of China’s export tax rebate business, then introduces the main measures to strengthen its internal control of export tax rebate business and tries to provide new suggestions and ideas for strengthening the internal control of export tax rebate in China.