Situation Analysis And Countermeasures Of The Crime Of Fraudulently Obtaining Export Tax Rebates Under The New Economic Normal

This paper expounds the situation analysis and countermeasure study on the crime of defrauding export tax refund in the new normal economy from five aspects.The first part,mainly is the topic research background,research significance and the research train of thought,method and framework,this paper expounds the China's entry into the economy under the new normal defraud a tax refund for exports facing the urgency of the harm of crime and shock.The second part is mainly about the export tax rebate and the summary of the tax fraud.Concept of China's export tax rebates,system and program are introduced,the economic status of China's export tax rebate under the new normal is analyzed,and from the administrative management of taxation and customs authorities and the public security organs of criminal management face the management of export rebate system in our country are summarized.The third part,mainly under the new normal,is to defraud the export tax refund crime to present the case investigation leads,the criminal means more complicated,the internal and external collusion,the cross region,the common crime and other characteristics.Under the new normal,the type of export tax refund is mainly used for tax fraud,tax fraud,compound type and other types of export tax fraud.The causes of these crimes have been driven by high illegal profits,loopholes in management,poor communication of relevant departments and the lag of the law.The fourth part,mainly from clues to defraud a tax refund for exports of crime is too simple,link is relatively complex,evidence combination and hard laws and policyaspect analyzes the new normal to defraud a tax refund for exports forensics difficult reason,and from those involved in the distribution area is wide,the internal and external collusion,difficult to control as well as other implicated crime compound Angle elaborated the new normal to defraud a tax refund for exports crime against difficult situation.The fifth part,mainly through to defraud a tax refund for exports preliminary investigation of the crime and the investigation plan,forensics and certified,the use of coercive measures,seized and wan damage,puts forward the measures to crack down on the crime of defrauding export tax rebates,passed from clues and screening,"four circulations" methods used,modern science and technology and department of the police communication with cross-border operations to defraud a tax refund for exports crime countermeasures are introduced,and finally from the seven aspects to defraud a tax refund for exports crime mechanism suggestion.