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2008年下半年以来,为应对国际金融危机的影响,国家接连出台了包括提高出口退税率在内的诸多促进外贸出口的政策,支持了我国外贸出口。但是,高出口退税率必然带来出口骗税问题。出口退税预警是防范出口骗税的主要手段之一,不仅符合国家税务总局整体工作要求,也是当前在出口退税管理上采取的主要措施。本文就构建我国出口退税预警指标体系与流程设计进行了分析探讨,以期为有效防范出口骗税行为的发生,从制度上做出有益探索。
Since the second half of 2008, in order to cope with the impact of the global financial crisis, the government has promulgated many policies to promote the export of foreign trade, including raising the export tax rebate rate, and has supported China’s foreign trade exports. However, the high export tax rebate rate will inevitably bring the issue of export tax fraud. Export tax rebate early warning is one of the main means to prevent export tax fraud, not only in line with the overall requirements of the State Administration of Taxation, but also the current export tax rebate management to take the main measures. This paper analyzes the construction of the index system and process design of early warning of export tax rebate in China in order to make a useful exploration from the system in order to effectively prevent the occurrence of export tax fraud.