Analysis Of Judicial Assent And Investigating Countermeasures Of Defrauding Of Tax Refund For Exports

Defrauding the tax refund for exports is a new type of crime after having implemented the policy of the tax refund for exports in our country. To take precautions and attack the crime of defrauding the tax refund for exports firmly, and put forward the effective countermeasures constantly to the new things and new characteristics, is the focal work of tax authorities, customs units, pubic security organs, etc. and the theory circle of economic detection .And it is also a long-term task of the academic research. Firstly, the author discriminates the concept and composition of defrauding the tax refund for exports crime, and points out clearly that defrauding of the tax refund for exports crime is defrauding the country of the tax refund for exports and the behaviors with great number money according to false export-tax form or other methods. It comprises the object of crime, the objective respect of crime, the subject of crime and the subjective respect of crime. Secondly, the author has probed into it on defrauding the tax refund for exports crime and non-crime, this crime and that crime from Judicial practice in some degree. Moreover, in accordance with the case of defrauding of the tax refund for exports crime, the authors has put forward some essential countermeasures and some respects which should be paid attention to in investigating practice, so that we can crack down on defrauding of the tax refund for exports crime accurately and effectively. The paper falls into five parts, as follows in the following: Chapter one: the overview of defrauding the tax refund for exports This part introduce the policy and the present condition, lawmaking development of defrauding the tax refund for exports crime and the condition and procedures of the application the tax refund for exports, making reader have an understanding for generalize to the related circumstance that defrauding of the tax refund for exports crime. Firstly, the author introduce the meaning of the tax refund for exports and establish, the tax refund for exports mean tax office by law to pay customs duties the goods of the exit to send back it in each production of domestic link and the added value tax, consumption tax that flows to turn the link to press tax law to pay. It is an encouragement , support, special policy for the business of create to remit enterprise to the exit. For more than ten years, it is the important to enhance the competition ability , going into the international market , the extension exports to create to remit. The author introduced that the defrauding the tax refund for exports crime in our country already very serious, not only direct normal the tax refund for exports, result in national public finance income running off in great quantities, but also seriously disturb normal economic order , stir up corruption, the poison turns the social values, and bring bigger endanger. Secondly, the writer introduce the development of lawmaking of defrauding the tax refund for exports prime in our country. the defrauding the tax refund for exports prime did not rule in the penal code before 1979.It is a criminal charges to rule at the earliest stage in "concerning additional regulations that settled to steal the tax, the anti-tax crime "Article 5s.Revise behind of "penal code " Article 204s made the graveness modification towards to the composing important item of defrauding the tax refund for exports prime of. that, the meeting of the Supreme People's Court judgment committee on September 9 in 2002 passed "concerning take up concrete applied some problems of law of the defrauding of the tax refund for exports criminal case hermeneutic ", all made the explicit provision to the concrete performance of the objective behavior and concrete standards of" the quantity compare big" and" details severity" of the defrauding of the tax refund for exports offenses, make the lawmaking provision of the defrauding the tax refund for exports prime tend in perfect. Finally, the writer introduce the condition that application the tax refundfor exports must have and carry out the certificate that the procedure and demands of the refund provide.The crime member usually is all around the condition to the counterfeit related certificate, to defraud of the tax refund for exports. Chapter two: The concept and constitute the characteristic to differentiate and analyze of defrauding the tax refund for exports crime In this part , the writers introduce from the meaning and four important items constitute of the defrauding of the tax refund for exports crime . Firstly, this essay introduce the object that the defrauding the tax refund for exports crime infringe upon is double object, it not only infringed upon the tax refund for exports system of the nation, but also infringed upon the property rights of the nation. Secondly, the writer introduced the objective performance of defrauding the tax refund for exports crime , and detailed introduction the concrete manifestation of" the false report export" and" other beguilement meanses" and the tax refund for exports crime to register for the record the standard. Thirdly, introduce the subject of defrauding the tax refund for exports crime is natural person of attains the pertaining to crime responsibility age and have the pertaining to crime responsibility ability and the unit of the legal person qualifications. Finally, the writer introduce the subjective respect of the defrauding the tax refund for exports crime is directly and intentionally, and have the purpose of defrauding the tax refund for exports. The mistake behavior does not constitute this crime. Chapter three: The discussion about the judicial assent of defrauding the tax refund for exports crime In this part, the writer has probed into it on the defrauding the tax refund for exports crime and non-crime, this crimes and that crime , still introduce the writer to the viewpoint of the crime's lawmaking blemish. Firstly, introduce the main difference between defrauding the tax refundfor exports crime and the general behavior of defrauding the tax refund for exports breaks the law, it is the behavior person defraud of the tax refund for exports style of quantity .At the same time, introduce the meaning of t" quantity" ,it is the quantity of the criminal behavior possible result in the national the tax refund for exports . Secondly, introduce the boundary between defrauding the tax refund for exports crime and steal the tax crime, mainly is at commit crime to constitute four differentiations of important item, return the point to introduce many expert, scholars to the constitution " penal code " 2 styles different standpoints of Article 204s, announced to the lawmaking blemish of the defrauding the tax refund for exports crime. Finally, the writer introduced the boundary between defrauding the tax refund for exports crime and deceive crime ,and not reality fill in the added value tax appropriation invoice crime, completed and uncompleted, a crime of the defrauding the tax refund for exports and few crime. Chapter four: The characteristics analysis of a defrauding the tax refund for exports crime The writer tallies up several aspect characteristics of this kind of case from have already discovered the case of defrauding the tax refund for exports : one is that illegal unit and personal exploitation the tax refund for exports systems are not sound to commit crime with the loophole on the management, defrauding to the national huge sum of tax dues. Other is that the common crime circumstance is outstanding, Other is that commit crime is in many palce, and have many kings of commit crime the means complications means ,Four is that the domestic produces to sell the business enterprise and the outside è´¸business enterprises staff member, especially the national organization staff member of maritime customs, revenue from tax, bank...etc. participates to commit crime. The defrauding of the tax refund for exports crime and other pertaining to crimes the crime contacts mutually. Chapter five: the investigates counterplan of defrauding the tax...