Informatization Research On Prevention And Control On Defraudation On Export-tax Rebates

As the research object of export tax rebate, in this paper, the history of the implementation of the export tax rebate policy since the reform and opening up was reviewed, with the analysis of the situation of information supervision department. As an example of Liu Zhilian‘s defraudation on export-tax rebates, crime-committing modus operandi was analyzed in the case, including forging a variety of transaction-paper without transaction facts and collusion with foreign capital, which reflects regulatory loopholes in the flow of goods and capital.The study found that, the crux of the matter in supervision is that information in capital flow and goods flow could not match each other, although informationization in supervision department has been promoting over a decade. In the era of paper bills, forgery is the main modus operandi. With the progress of informationization in supervision department, computer technology is making paper bills withdrawing from the stage of history gradually. Nevertheless, as usual, there are many problems in information systems used to do with export tax rebate in the relevant departments. Goods logistics is regulatory weakness, with the lack of unified supervision and management information system and related laws and regulations. Top-level design should be involved to clear the regulatory scope of supervision and regulatory responsibilities, and remove the blind area of supervision. Supervision on foreign capital should be strengthened during the recession.According to the features and the problems characterized by the case, the paper presented management information network established to monitor the export tax rebate process, and to replace paper-bill management mode by data management mode, combined with the theory of management information system. Based on existing independent management systems of different supervision department, information-system interconnection should be enhanced to realize information verification among customs agencies, taxation authorities, the central bank and other departments.In the supervision network system covering all steps concerning the export tax rebate, Security Defense Control should be strengthened, relevant technical level improved, with the maximum degree of balance among information confidentiality, integrity and availability. Data encryption, access control and identity authentication technology should be used in data transmission, which may ensure that sensitive information, relating to the national security, unavailable to unauthorized access, and which could also ensure that information involving the interests of the enterprises unavailable to malicious tampering. Multi-level backup and remote backup technology should be used in each subsystem of the whole system, which could decrease the impact by natural disasters and man-made destruction to the data to the minimum degree. Distributed design, load balanced and full system redundancy makes the whole management information system can cope with high visit flow and instantaneous peak, which ensure authorized users a comfortable experience.In the process of establishing a perfect supervision information system, game among different departments inevitably involved. Therefore, intervention of top-level design of is particularly important. Although the intervention is not in the field of information technology, it was a single part in the paper, playing its irreplaceable role.