Export Tax Fraud Prevention Management Research

In 1985,according to the prevailing international practices,China formally adopted a policy of export tax rebates.Export rebate policy is to point to in the international trade business,for the export declaration goods returned the value-added tax and consumption tax which according to the provisions of the tax has to pay in domestic production and circulation,or exempted.It is often used in international trade around the world and generally accepted.Its purpose is to encourage countries to export goods for a fair competition.Concomitant with the export tax rebate is export tax fraud behavior.Both domestic and abroad,the prohibition export tax fraud phenomenon are continue unabated.How to effectively prevent and combat export tax fraud,retreat "trust tax",becomes a major issue before regulators.Export enterprises rely on the electronic information and VAT special invoices during tax refund declaration.But the documents and the electronic information used to defraud a tax refund for exports are true.As a result,it is very difficult for the tax authorities to prevent tax fraud simply by "examination of documents".Export tax rebate is a social problem,it is needed close cooperation from the departments such as: customs,tax,treasury and exchequer.In the whole chain of the export business export refund tax authorities are the last links.If the goods in the upstream link or in purchase link had loopholes,it is hard to strengthen audit to control and prevention them through tax refund link.Therefore,in order to effectively prevent and curb exports tax fraud behavior,we must strengthen the close cooperation of each link and take corresponding measures.In this context,this paper deeply studies the status quo of China's export tax,analysis deep reasons,and puts forward corresponding Suggestions.