A Study On The Prevention Of Export Tax Avoidance Under The Index Of Export Tax Rebates And Early Warning

Export tax rebate means returning the indirect tax which was imposed in the export link.Because this policy is helpful for creating a fair environment of competition,also,it can help avoid the duplicate taxation of trans-national goods to a great degree,now this policy has been used by the most counties of the world.From 1985,after numerous times of adjustment and constantly suited to the run-in international export environment,the export tax rebate has a great influence on the development of enterprises,balancing the international payments,adjusting the economic structure,protection and development of national industry,promoting revolution of the tax collection and administration.However,this policy which should be adequately used to create wealth for the country and people has been used to wangle windfall profit by criminals who are bent on wealth.As a result,these illegal activities caused tax erosion,destroyed the fair environment of export trade and disturbed the economic order of the countries.In recent years, export tax fraud cases occur frequently, and the means are becoming more and more hidden, and the sum is more huge, the problems which hid behind these cases are not only driven by the interests,but also the flaw of the supervision.So this article holds the opinion that there is necessary to analyze and summarize the problem more deeply.Making a general survey of the situation of the rampant and preventing this fraud is the maintenance of the authority of the national policy and the key to boost the tax reform.From the numerous criminal cases,we can see there is a long way to go if we want to solve this problem.We need to complete the taxation system itself and we also need a self-contained and beforehand prevention mechanism.Thus,we can break the export tax fraud down and protect the property of the country and people.Firstly,this paper expounds the research background and significance of export tax fraud and the domestic and foreign research situation.Then,it takes the relevant theory of the export rebate as the theoretical basis.On this basis,it makes a practical analysis on export tax fraud, points out the symbiotic relationship between the export rebate and export tax fraud,as well as the export tax fraud status.Afterwards,it is the assay of the early-warning index of export rebate and the index by combining the index itself and tax fraud means,also the problems existing in practice. Immediately following,this article puts forward the improvement suggestions and related measures about the early-warning index of export rebate,verifies the feasibility of the new index setting through the case analysis,puts forward the necessity and importance of the improvement,promotion and implementation of the early-warning index system of the export rebate.