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出口退税是国家向出口企业退还某些税款,以刺激出口的一种措施,是增加出口产品国际竞争能力的一项重要政策。近几年来,出口退税工作不断改进,促进了外贸体制改革的顺利进行和出口贸易的发展。但是,出口退税工作中也存在着不少问题。少数地区出口企业和一些不法分子不顾国家法纪,弄虚作假,骗取国家税款,其手段之恶劣,数额之巨大,令人触目惊心,严重影响了退税政策贯彻执行,使国家蒙受了重大经济损失。近期全国各地查处的骗税问题主要有以下四个特点:一是从骗取退税的地区看,骗税歪风已从沿海城市刮向内地。仅武汉地区1990年就查出高税率产品因货源不明、单据不实而不能退的税款2124万元。二是退税的产品由高税率产品向普通税率产品转化,由价值高的产品向价值低的产品转化。三是合伙作案居多,往往涉及诸多省、市的单位和个人,不少还是内外商勾结。四是从骗取退税手法来看,过去大多采取伪造、代开、涂改和贿赂有关部门等方式,来取得非法凭证,借以骗取退税,而现在提供的发票从表面上
Export tax rebate is a measure that the state refunds certain taxes to export enterprises in order to stimulate exports. It is an important policy to increase the international competitiveness of export products. In recent years, the continuous improvement of the export tax rebate work has promoted the smooth progress of the foreign trade system reform and the development of export trade. However, there are still many problems in the export tax rebate work. In a few areas, the export enterprises and some unscrupulous elements, ignoring the laws and regulations of the country, resorting to fraud and fraud to defraud the country’s taxes, are so horrendous in their means that they are shocking. They have seriously affected the implementation of the tax rebate policy and have caused the country great economic losses. Recently, the issue of tax fraud in various parts of the country has the following four features: First, from the areas where the tax rebates are cheated, unhealthy tax fraud has been scraped from the coastal cities to the Mainland. Only in Wuhan in 1990 found that high tax rate products due to unknown sources, untrue and can not refund the tax 21.24 million yuan. Second, the tax rebate products from the high rate of tax products to ordinary tax products, from high value products to low value products. Third, the majority of partnership crimes, often involving many provinces, municipalities and individuals, many still collusion between domestic and foreign. Fourth, from the point of view of cheating tax rebates, in the past most of them took counterfeit, on behalf of the open, altered and bribed the relevant departments, etc., to obtain illegal vouchers in order to defraud the tax rebate, and now the invoice provided on the surface