Research On The Early-Warning System And Implementation Plan Of The Export Tax Rebate In State Administration Of Taxation Of S City

Exports to draw back (exempt) tax is the value-added tax and the excise tax to refund the tax of its domestic production and circulation areas for the departure of the country's exports of goods. As for the tax reimbursement on exports, it is a general procedure in line with the implementation of the relevant provisions of the WTO which is carried out on international extensively. The implementation of the policy will enable the products of countries to participate the fair competition in the international market by the price excluding tax. It is well known, since implementing the exportation tax reimbursement, the exportation deceiving the tax illegal and criminal activities haven't stopped for a while, moreover along with the economical development, the technical renewal and the information technology application popularization and it is impossible to guard against the crime method. This is a very serious problem that the export reimbursement fraud exists in some individual areas and is becoming another prominent problem in the country economic life following the smuggling and the deceiving collects. Thus it has disturbed the country to display the function of the macroeconomic regulation and economic controlling ordered by using the exportation (exempts) the tax policy, due to the outflow of the state property, the harassed the normal economics and trade order. Therefore, in order to effectively prevent and combat acts of stealing tax fraud, better play the role of export tax reimbursement, we must quickly establish and improve the export tax fraud prevention early warning mechanisms.Based on the State Administration of Taxation of S City, this paper analyzes the problems objectively existing in the current export draw back (exempt) tax policy and the management ,the causes and the characteristics of the export tax fraud,conceives the State Administration of Taxation of S City's warning system by using the early warning management theories.,and devises the implement project depended on the information systems ,which enable the tax authorities to find the unusual circumstances by setting and analyzing the exports draw back (exempt) tax data, integrated data, and other tax-related data . And then some treatment measures will be taken timely so as to strengthen the levy reimbursement convergence, raise the quality of the exports draw back (exempt) tax and the efficiency of the tax management, reduce tax risks, prevent and crack down on fraudulent claims for export tariff rebate offense.