广东出口骗税的蜕变与应对分析

论文编号:GM1104      论文字数:8137,页数:13

摘   要

     由于目前我国退税政策还不尽完善，一些不法分子采取各种手段骗取退税，虽然广东在打击骗税行为的问题上取得了一定的成效，但骗税在实践中经历了一个蜕变历程。随着外贸政策的调整，骗税的手段也在不断地演变。广东省出口骗税现象仍然相当严重，预防出口骗税形势非常严峻。
 本文针对目前广东骗税存在的问题，深入分析其产生的原因，作者认为，企业的逐利性，税法和税制的不完善，退税控制机制的不完善，还有实践中存在的一些问题等都是产生骗税的源头。为防止骗税现象的不断恶化，及时发现该地区出口退税存在的问题，本文提出了应对骗税所应采取的一些积极有效的应对举措，这有利于推动广东省出口退税政策的贯彻与执行，促进广东外贸的顺利进行，从而维护我国市场经济秩序的正常运行。
【关键词】出口骗税 税制 纳税意识

Abstract
  Due to the imperfect tax of export rebates, some misfeasors is taking various means to cheat tax rebates. Through the government of GuangDong Province has been taking some efforts in dealing with tax rebates fraud, the tax rebates fraud has been evolved, the means of tax rebates fraud was also changing as the trade policy has adjusted. The situation of how to prevent the tax rebates fraud is still serious.
 The thesis will analysis the reason of tax rebates fraud, facing with all the problem in Guangdong. The author thinks, the fourt cases, such as the enterprise’s profiteering nature, the imperfect tax law and tax law system ,the imperfect mechanism of the export rebates, some other practical problem are the main reason of tax rebates fraud. In order to prevent the increasing tax rebates fraud, deal with the new problem of tax rebates in GuangDong, the thesis gave some effective suggestion. These suggestions would cause to carry out the policy of tax rebates, accelerating the trade increasing successfully, maintaining the order of the market economy to operate properly.

[Key Words] Tax Rebates Fraud  Tax Law System  The Consciousness of rate paying

目  录
1  引言 ...................................................2
1.1概念界定及研究意义 .....................................2
1.2国内外研究现状 .........................................2
1.3 本文写作思路 ..........................................3
2  广东出口骗税的现状及成因 ...............................4
2.1 出口骗税的现状 ........................................4
2.2 出口骗税的成因 ........................................5
3  广东出口骗税在实践中的蜕变历程 .........................8
3.1 伪造及变造退税凭证 ....................................8
3.2 将不符合退税条件的商品申报退税 ........................8
3.3 虚报出口 ..............................................9
3.4 买单出口 ..............................................9
4  应对广东出口骗税所采取的措施 ...........................10
4.1 加快推广电子口岸系统 ..................................11
4.2 以信息技术强化退税控制机制 ............................11
4.3 全面提高税务人员综合素质，加大执法力度 ................12
4.4 加强税收法制宣传，强化公民纳税意识 ....................12
参考文献 ..................................................14
致   谢 ...................................................15

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