Research On Tax Inspection Of Export Tax Fraud In Yunnan Province Based On GONE Theorv

So as to good best face the new essentials of tax modernization,tax inspection has been continuously upgraded to fight falsehood and fraud.However,in recent years,export tax fraud and criminal activities are still rampant,seriously affecting the robust advancement of the trade.The thesis chooses 20 enterprises as the analysis object to study the characteristics of export tax fraud and the difficulties of combating in Yunnan Province.Then,taking the GONE theory as the analysis framework,this paper analyzes the causes of tax fraud by export enterprises in Yunnan Province from the four risk factors of greed,opportunity,need and exposure.By refining the risk factors and analyzing the game between tax inspection and export enterprises,it is considered that "increasing the proportion of inspection,reducing the cost of inspection and increasing the risk cost of export tax fraud" is the key point of tax inspection and prevention,"Timely screening of doubtful points,accurate selection of cases,information warfare fraud,personnel quality improvement,strengthening the joint efforts of departments and regular publicity of law popularization" are the inspection and control targets of tax inspection to crack down on export tax fraud.Finally,through the analysis,the four risk drivers of export tax fraud enterprises constitute the direct and indirect inspection and control targets of inspection.Accurately projecting the risk portrait of export tax fraud and strengthening the internal strength of tax inspection are the reasonable and effective ways to block export tax fraud.Therefore,based on GONE theory,in view of the dilemma of inspection and attack,closely focusing on the target of inspection and control and taking Big Data as the core,six measures to improve tax inspection and control are proposed,including: Treating intelligent inspection driven by "Big Data +".Take "risk analysis" as the guide and select cases accurately.Take "information warfare" as the starting point to quickly break through cases.Take "classified implementation" as the requirement and adapt the inspection force.Seek the joint force of departments by means of "collaborative linkage".With the concept of "checking and serving peers",implement fine services.