我国实行出口退税政策以来,到1990年底,全国各地税务部门累计退税已达590多亿元。出口退税作为一种国际惯例,在鼓励产品出口、增强出口产品在国际市场上的竞争能力,以及优化产业结构、带动国内经济发展等方面都起到了促进作用。但近年来,在一些地区,少数出口企业和一些不法分子采取伪造、涂改、非法购买、与外商勾结、买空卖空、贿赂或蒙骗有关部门等违法犯罪手段,取得假出口报关单、假进货发票、假结汇水单、假征税证明、假付款凭证,骗取国家税款,手段恶劣,数额巨大, Since the implementation of the export tax rebate policy in China, by the end of 1990, the tax rebates accumulated by the tax authorities across the country reached more than 59 billion yuan. As an international convention, export tax rebates have played a catalytic role in encouraging export of products, enhancing the competitiveness of export products on the international market, optimizing industrial structure and boosting domestic economic development. However, in recent years, in some areas, a few exporters and some unscrupulous elements have taken counterfeit and counterfeit measures like forgery, alteration, illegal purchase, collusion with foreign investors, short selling, short selling, bribery or fooling relevant departments, obtaining fake export declarations, fake purchase invoices, Settlement of water bills, fake tax certificates, fake payment vouchers, cheating national taxes, means bad, a huge amount,