Research Into Prevention Of Tax Fraud In Export

Tax refund on export goods are the WTO allows a measure, has certain incentives,can greatly encourage exports and boost the growth of the national economy, product,can the price exclusive of tax to participate in international competition and improvecompetition ability.Our current export tax rebate policy in China’s economic development plays animportant role in foreign trade, in particular, also in line with the basic nationalconditions of our country’s at present stage. Began in1985, began to implement taxrefund policy in China since1994, repeated adjustment of form a complete system. Butwith the development of economy and the change of the environment, our country’sexport tax rebate policy also appeared some and doesn’t fit the national conditions. Inthis paper, based on the analysis of China’s economy, the problems existing in theexport tax rebate policy is analyzed, and corresponding Suggestions are put forward onthe basis of the analysis, strive to make our country improve the export tax rebate policy.In this paper, paper structure is as follows:The first chapter, introduction. The paper mainly expounds the researchbackground and significance, and analysis of related literature review, made clear thatthe article research ideas, methods, and research innovations and deficiencies.The second chapter, to prevent the concept and theoretical basis of export tax fraud.Mainly expounds the export tax fraud and behavioral definition, main methods andcharacteristics of export tax fraud, and three theoretical bases for export tax fraud: theprincipal-agent theory, asymmetric theory, and game equilibrium theory is analyzed.The third chapter, guard against export tax in our country present situation andproblem analysis. Combined with the specific case of the paper expounded how toguard against export tax fraud in our country, points out the problem of guard againstexport tax in our country: the loopholes in the tax system, the collection andmanagement system is not sound, export regulation does not reach the designated position, penalties on the low side, such as preventing the analysis of existing problemsof the export tax to our country.The fourth chapter, international comparison and reference against export tax fraud.First of all countries to export tax fraud prevention measures.The fifth chapter, the countermeasures of prevent and curb export tax fraud. FromVAT and export tax rebate system, perfect the system of tax collection andadministration, strengthening the comprehensive management, improve the export taxrebate management means, strengthen taxpayer compliance and so on several aspectsput forward countermeasures.The sixth chapter, conclusion. Conclusion, the deficiency of main work and thesis.