Study On The Tax Fraud Phenomena In The Implementation Of Export Tax Refund Policy

Export tax rebates are a critical part of China’s taxation policies.The main practice is that the tax authorities provide zero-tax-rate services for exported goods,labor,and paid VAT that have been declared for the exit,so as to refund the VAT,consumption tax,or other hidden taxes paid during production,circulation,and other procedures to export companies.As a universal practice in international trade,the policy can effectively prevent the exported goods from being levied repeatedly in different countries,to safeguard the fair competition of exported goods in the international market.The policy is implemented in over 80 countries worldwide today.China’ s Export Tax Refund Policy was launched in 1985 and has been changed frequently since then.China’s Export Tax Refund Policy has the characteristics of both neutrality and non-neutrality.It not only carries the goal of promoting export trade,but also undertakes various missions,including guaranteeing the balance of payments,relieving fiscal pressure,optimizing industrial structure,and promoting economic development transformation and upgrading.Therefore,it is one of the means by which the government implements macro-control.Since the implementation of the Export Tax Refund Policy,it has played an significant role and achieved certain results.However,there are still many problems,such as low efficiency of implementation as well as the difficulties to define disputes involving export tax refund.Among them,the most prominent issue should be the excessive tax fraud phenomena whose existence has affected the realization of the policy value to some extent.Therefore,this paper mainly focuses on this issue.Based on the implementation of the Export Tax Refund Policy in Nanjing,the paper selects two export tax fraud cases in the policy implementation as the research objects,and summarizes the current operation methods and causes of export tax fraud.By applying the theory and model of public policy implementation,this paper analyzes the factors affecting the implementation effect of Export Tax Refund Policy from four aspects,which are body of the policy,implementation agency of the policy,target group of the policy,and execution environment of the policy.Problems such as low and unstable legislative level,unclear responsibilities of executive agencies,backward management methods,lack of professional talents,and unfavorable implementation environment are also proposed.Finally,suggestions are put forward from four perspectives,including strengthening the legalization construction,optimizing the export tax refund management mechanism,comprehensively enhancing the management of export enterprises,and creating an environment of taxation co-governance,so as to further improve the Export Tax Refund Policy in China,increase the efficiency of policy implementation,and provide references for preventing the risk of export tax fraud.