On The Legal Regulation Of Export Tax Fraud In China

As one of the policies to stimulate export in international trade,export tax rebate policy has a long history.Since 1985,China has implemented the export tax rebate policy for 34 years.During this period,with the continuous change of China's foreign trade economic development pattern,as well as changes in international trade,China's export tax rebate system has been adjusted for many times.However,in the face of the ever-changing foreign trade environment,new problems emerge in the process of export tax rebate,especially export tax fraud! Some lawbreakers,ignoring the laws and regulations of the state,took advantage of loopholes in the export tax rebate policy to defraud export tax rebates,harm the public and private economy,disrupt the order of the socialist market economy,and cause great losses to the state and the people.Such behavior constantly challenges the authority of national tax law enforcement and destroys the fair competition environment of export enterprises.At the same time,it pulls down many law enforcement and supervision personnel and encourages unhealthy tendencies.Therefore,it is imperative to crack down on export tax fraud and regulate export tax refund.Over the past three decades,the export tax rebate policy has played an obvious role in promoting the growth of China's export trade amount,boosting the growth of foreign exchange amount,realizing the country's trade surplus,enhancing the country's voice in international trade,and optimizing the domestic economic development structure.However,in spite of the flaws,there are many problems in the design and specification of China's export tax rebate policy,the supporting laws and regulations of relevant policies,as well as the verification of relevant institutions,collaborative case handling mechanism and other aspects.Therefore,in recent years,the number of export tax fraud cases,the amount involved,the number of people involved and the level of substantial growth.In recent years,such as shandong tax fraud cases,dalian tax fraud cases,zhoushan tax fraud cases and other export tax fraud cases.The occurrence of these cases has a strong negative effect.They have caused serious damage to the country's foreign trade environment,trampled on the country's foreign trade policies,and given bad guidance to the social atmosphere.Therefore,it is urgent to regulate export tax fund.In this context,this paper conducts a systematic analysis of China's export tax fraud cases,trying to reveal the deep reasons for the repeated prohibition of export tax fraud,and at the same time puts forward targeted regulation measures to improve China's export tax fraud legal regulation.The article,from the perspective of the specific case,combed the thread of the origins and development of the export tax fraud behavior.At the same time,this paper summarizes the current situation of China's legal problems in regulating export tax fraud,and analyzes the loopholes and deficiencies in laws and regulations in the process of regulating export tax fraud in China by systematically studying the previous researches made by scholars at home and abroad on the prevention and regulation of export tax fraud.For example,export tax rebate legislation is insufficient,laws and regulations are insufficient,standards are not refined and quantified,and the legal recognition of export tax fraud lacks a clear and unified understanding.To this end,this paper puts forward some Suggestions and countermeasures on the establishment and improvement of China's laws and regulations on export tax fraud.Given export tax fraud behavior for the stable development of national economy plays an immeasurable destructive effect,this paper on the typicality of fraud in recent years "anatomy" analysis.Based on the real case analysis,draw lessons from the international trade power,power on the regulation made the effective experience of the export tax fraud and long-lasting system,combined with the actual situation of preventing and cracking down on export tax in our country,puts forward the concrete opinions and measures: first,improve the level of legislation to regulate export tax rebates,improve relevant legislation,and use the perfect tax law system to protect the export tax rebate policy.Secondly,improve the cooperation mechanism of export tax fraud regulatory departments,so as to "have laws to follow" in the systematic regulation of export tax fraud,and form a joint force to exert the macro-control role of law.Finally,to strengthen the inspection and crackdown on export tax fraud,increase the legal sanctions on export tax fraud,increase the illegal cost of export tax fraud enterprises to improve the legal regulation of export tax fraud.