A Study On The Legal Governance Of Tax Fraud In Export

Export tax fraud has always been the focus of tax law.In order to control the export tax fraud,China promulgated the corresponding laws and regulations,and the establishment of a tax department,multi-sectoral joint regulatory framework for governance.However,with the outbreak of the financial crisis,tax rebate rate increase and the simplification of tax rebate procedures,the legal system can not effectively control the export tax fraud.Based on the current legal system of China,this paper points out the existing problems of the system and clarifies these problems through two typical cases,under the premise of clarifying the concepts,characteristics and types of tax fraud.After clarifying the problem,the paper summarizes and draws lessons from the legal experience of overseas tax fraud management,combined with specific national conditions,put forward legal measures to control tax fraud.In addition to the introduction and conclusion,the article is divided into four parts to illustrate this topic.The first part describes the concept,characteristics and behavior types of export tax fraud.First of all,this part will review the content of export tax rebate,export tax rebate through the description of the history of the development of export tax fraud,combined with our legal requirements,clear the concept of export tax fraud;Secondly,the concept of export tax fraud under the premise,Combined with the case of export tax fraud,a brief analysis of tax fraud case,summed up the four characteristics of export tax fraud.They are: the generalization of tax fraud areas and products,the concealment of tax fraud means,the legalization and diversification of tax fraud documents,and the grouping and informationization of tax fraud.Finally,through the collection and collation of the literature,the author sums up three main types of behavior.These three types are: "four from three not see",the use of agricultural products and invoices tax fraud tax fraudulent goods.The second part is about China's tax fraud legal system.First of all,this part will briefly describe the current legal system of tax fraud in China.The legal system will be divided into two aspects to discuss.In the aspect of law,we point out the relevant laws of China's current regulation of tax fraud.In the aspect of departmental governance,it points out that China has set up a framework of multi-sectoral joint supervision.Secondly,it clearly defines the defect of legal system of tax evasion.Based on the legal system discussed above,this paper points out the problems existing in the legal system in combination with the characteristics of the tax fraud and the relevant development trends.Finally,the problem is further elaborated through the case.In a clear legal system under the premise of defects,through two typical cases of the briefing and legal analysis,to further explain these issues.The third part summarizes the extraterritorial legal experience of tax fraud.This part will select seven countries(France,Italy,Britain,Switzerland,Chile,Argentina and South Korea)and Taiwan region as the object,through the eight areas of the export tax rebate system and governance fraud tax system,summarize these areas The legal experience for the final proposed legal countermeasures to do a good job bedding.The fourth part puts forward the legal countermeasure to control tax fraud.This paper puts forward the legal countermeasure of controlling tax fraud for a series of problems which exist in our country to control tax fraud by reference to the extraterritorial legal experience of controlling tax fraud.These legal countermeasures will be three aspects respectively.The main contribution of this paper is to look at the issue of tax evasion in the perspective of jurisprudence or economic law.From the current literature of the data,the study of export tax fraud is generally from the perspective of tax or management to study,rarely from the perspective of economic law to discuss the issue.In this paper,through the perspective of economic jurisprudence,the legal control system of export tax fraud is researched,the defects of the system are found,and the countermeasure of tax fraud is put forward to solve the problems,which enriches the legal research on tax fraud.The practical significance of this paper is to put forward a realistic and practical legal governance countermeasures.The countermeasures in this paper are not abstract concepts and principles,but concrete and definite countermeasures.China's relevant departments can be based on these legal measures to deal with export tax fraud.The innovation of this paper lies in the case analysis.Through two typical cases of legal analysis,accurately pointed out the shortcomings of the legal system.