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近年来,随着出口退(免)税额的大幅增长,极大地促进了我国外贸出口企业的持续快速发展。但通过全国税务系统、公安机关近年来已查处的骗取出口退(免)税案件情况看,一些不法分子骗取出口退税的手法较以往有新的变化,表现出退税单证合法化、骗税手段隐蔽化、作案方式专业化的新特点。因此,我国出口退(免)税管理面临着极大的挑战,迫切需要建立科学、有力的应对措施,通过对出口企业的退(免)税预警评估,发现其存在的问题,及时堵住漏洞、加强管理,把问题消灭在萌芽状态。
In recent years, with the drastic increase of export tax refund (exemption), it has greatly promoted the sustained and rapid development of China’s export-oriented export enterprises. However, judging from the case of the country’s taxation system and public security organs that have investigated and dealt with cases of export tax rebates (exemptions) in recent years, some unscrupulous elements have resorted to new ways of cheating export tax rebates in the past, demonstrating the legitimacy of tax rebate documents and tax fraud measures Concealment, modus operandi professional new features. Therefore, China’s export tax rebate (exemption) management is facing great challenges, there is an urgent need to establish a scientific and effective response measures, through the export tax rebate (exemption) assessment and found its problems, plug the loopholes in a timely manner , Strengthen management, eliminate the problem in the bud.