A Study On Preventing Export Tax Evasion In China

Export tax rebate is a country aimed at strengthening the international competitiveness of domestic exports of goods,after the export clearance of goods,the return of the goods before the transfer of indirect taxes paid to ensure that the goods in the international market without tax,thereby enhancing the country in the international Competitive advantage in the market.Export tax rebate for a country's resource allocation,optimization and upgrading of industrial structure has a catalytic role,can encourage enterprises to export,increase export efficiency.But this policy in the implementation of the process had a negative effect,lawless elements exploit the export tax fraud.The export tax rebate system is an important part of China's tax system,the study of export tax fraud,involving the improvement of China's tax system.China since 1985 to implement the export tax rebate policy,although after several adjustments,but the problem of export tax fraud can not be effectively resolved.And with the expansion of China's import and export trade scale,the full liberalization of the right to operate foreign trade,export tax fraud situation more severe.How to effectively prevent and combat export tax fraud is an urgent need to solve the problem.Therefore,it is necessary to recognize the reasons,characteristics and means of tax fraud in the new situation,to find out the problems in the process of preventing export tax fraud,and actively seek countermeasures to prevent and combat export tax fraud,which is perfect for export tax rebate System,the correct play the role of macro-control tax,improve the market economy under the tax system is of great significance.This paper focuses on how to effectively prevent and combat export tax fraud,improve the export tax rebate mechanism.First of all,the paper expounds the concept of export tax fraud,and analyzes the possible adverse effects of export tax fraud.This paper introduces the new features and new ways of export tax fraud at present,and analyzes the reasons of export tax fraud by using relevant theories.Then,based on the introduction of the general situation of export tax fraud in China,this paper chooses Guangdong Province as the research sample and analyzes the innovative practices and achievements of Guangdong Province in preventing and combating export tax fraud.Combining with a typical case of export tax fraud,Through the analysis of the case,we find out the problems of preventing and cracking down on export tax rebate mechanism,tax rebate related laws,punishment,export supervision,personnel construction,information exchange of relevant departments and so on.Through the summary of international experience,combined with China's actual situation,from a wide range of specific targeted solutions,and put forward the relevant supporting measures,the relevant departments to strengthen information communication,the use of "Internet + tax" approach to export tax rebate.