论文部分内容阅读
退税主体是否合格直接关系到纳税人能否享受出口退税政策,《出口骗税税收行政法律的界定——兼评一起出口退税主体是否合格案》一文作者,以实践中一起借“壳”出口退税典型案件切入,通过对比分析征纳双方就退税主体问题的不同理解,提示我们关注案件背后隐藏的利益分割与税收风险。不仅如此,对于由本案引发的在税收行政执法中如何界定“假报出口”及“其他欺骗手段”问题,值得立法者高度重视。
The main body of the tax rebate is directly related to the taxpayers can enjoy the export tax rebate policy, “the export tax fraud administrative law definition - with a review of whether the main export tax rebate case,” a text of the author, in practice with the “shell” export tax rebate The typical cases are cut in. Through the comparative analysis, the two sides take different understandings on the subject of the tax rebate, which prompts us to pay attention to the hidden interests division and tax risk behind the case. Moreover, it is worth legislating that how to define the issue of “false export” and “other deception measures” in the tax administrative law enforcement triggered by this case.