Analysis And Prevention Of Export Tax Fraud

The export tax rebates system is an important part of China's tax system,which is conducive to enhancing the international market competitiveness of export enterprises,promoting the healthy and rapid development of the domestic economy and improving the status of China's international market.However,it is intensified for some enterprises through the tax rebates to defraud the state taxes,resulting in a huge harm,such as tax losses,waste of talent,affecting the normal operation of enterprises,tax control weakened.As a developed city along the southeast coast,private enterprises of Quanzhou is flourishing,export trade is strong,but faced with a huge pressure to prevent and crack down on export tax fraud.At present,China in the period of change,due to information,the “replace business tax with value-added tax” and so on,the export tax fraud is more complex,diversified,but the existing research is lack of systematic,only talk about export fraud in a certain aspect;on the other hand,it is lack a reasonable induction and classification such as causes and other issues.At the same time,the explanation of export tax fraud weak,the analysis of some problems is lack of real cases,data and other support.Based on the above problems,this paper defines the relevant concepts of export tax fraud on the basis of analyzing and summarizing the current research situation at home and abroad,and discusses the relevant theoretical.Through the analysis we can see that China's export tax fraud presents new characteristics for specialization,concealment,regional change,document “legalization” grouping and information.The main methods of tax fraud including false proprietary true agent,false delivery and match tickets.The main reason includes external factors such as huge interests induced,loose policy,the customs inspection rate is low,the information challenge,the “replace business tax with value-added tax” and internal factors for the tax law is not perfect,the supervision is flawed,the department coordination is insufficient,the personnel quality needs to be improved.Taking Quanzhou as an example,this paper analyzes its measures and difficulties in preventing and combating export tax fraud,then analyzes and summarizes the characteristics with the case of trading and manufacturing export tax fraud in Quanzhou,which further confirms the dangers of China's export tax fraud,characteristics,means and so on.As a part of the national crackdown on export tax fraud,Quanzhou case further confirms the dangers,characteristics,means of China's export tax fraud,and highlight the Quanzhou is limited resources,cross-regional coordination difficulties.In order to effectively prevent and combat export tax fraud,based on the above analysis,this paper put forward the following recommendations,namely cultivating tax awareness,improving tax compliance;perfecting laws and regulations,enriching the law enforcement basis;improving information level,strengthening department cooperation;building a talent system,enhancing the incentive effect;increasing the intensity of inspection,consolidating the effectiveness of combat and prevent.This paper analyzes the trends,hazards,characteristics,methods,causes and root causes of export tax fraud in China with comprehensive and systematic,and analyzes the situation of trade and production export tax fraud of Quanzhou.Then the paper put forward relevant suggestions and countermeasures,which is beneficial to prevent and combat export tax fraud effectively,promote the healthy development of Quanzhou and China's export tax rebates,so as the image export.