A Research On Problems Of China's Export Tax Fraud

Export tax rebate system originally intends to encourage exported goods to enter the international market with the price exclusive of tax,accelerate the development of national export trade,promote domestic economic development.But during the process of the system implementation,the right of export tax rebate has engendered some negative effects that were used to defraud the State of export tax rebate by lawbreakers,and damaged national interests. Along with the development of export trade and the implementation of export tax rebate system in each country,problems of export tax fraud become increasingly serious.Countries all over the world adopt measures concerning system design,tax administration,monitor and inspection, organization framework etc., to prevent and fight export tax fraud.In China, problems of export tax fraud have been more and more outstanding because of tax system and export administration,and have seriously blocked effects of the export tax rebate policy,destroyed fair competition environment of export enterprises and disturbed normal operation of market economic order.Nowadays,how to prevent and fight export tax fraud has been a problem urgently needs solving for the theory circle and relevant governmental ministries.This thesis includes five parts.Part one is introduction,discussing causes of export tax fraud, and a survey of research at home and abroad on export tax fraud;part two is economic analysis of export tax fraud,analyzes factors that influence export tax fraud by establishing cost benefit model;part three analyzes status quo of export tax fraud in our country,sums up present main manners and characteristics of export tax fraud by analyzing some cases,and deeply analyzes causes of export tax fraud in terms of enterprise,system and management,etc.;part four is international comparison of preventing export tax fraud,mainly discusses advanced experience of export tax rebate management and measures of preventing export tax fraud in others countries around the world, suggests referencing foreign experience by contrasting existing shortages in our country in terms of tax system,tax collection,computer management,inspection and punishment;part five is countermeasures against preventing and fighting export tax fraud in our country,by analyzing causes of export tax fraud,this part puts forward suggestions and countermeasures in terms of perfecting tax system,improving the system of tax collection and management,strengthening comprehensive treatment,and punishing severely those who violate the law and discipline.This thesis establishes cost benefit model of export tax frauders,and uses this model framework to analyze export tax fraud in china.It is the innovation for this thesis.