国家自１９９９年１月１日起先后两次提高出口商品的退税率，对于促进我国外贸出口事业起了重要作用。但与此同时，社会上一些不法分子，也借调高出口退税率之机，利用电话、传真、网络等多种现代通讯工具四处推销骗税业务。为了使外贸企业业务人员和税务局退税稽查人员对随时 Since January 1, 1999, the state has twice successively raised the rate of rebating export commodities, which has played an important role in promoting the cause of China’s export trade. At the same time, some unscrupulous elements in the community have also taken the opportunity of raising the export tax rebate rate and using various modern means of communication such as telephone, fax and Internet to sell cheat business. In order to make foreign trade enterprises and tax officials refund tax inspectors at any time