廣東出口騙稅的蛻變與應(yīng)對分析

國際貿(mào)易論文編號(hào):GM1104      論文字?jǐn)?shù):8137,頁數(shù):13

目  錄
1  引言 ...................................................2
1.1概念界定及研究意義 .....................................2
1.2國內(nèi)外研究現(xiàn)狀 .........................................2
1.3 本文寫作思路 ..........................................3
2  廣東出口騙稅的現(xiàn)狀及成因 ...............................4
2.1 出口騙稅的現(xiàn)狀 ........................................4
2.2 出口騙稅的成因 ........................................5
3  廣東出口騙稅在實(shí)踐中的蛻變歷程 .........................8
3.1 偽造及變造退稅憑證 ....................................8
3.2 將不符合退稅條件的商品申報(bào)退稅 ........................8
3.3 虛報(bào)出口 ..............................................9
3.4 買單出口 ..............................................9
4  應(yīng)對廣東出口騙稅所采取的措施 ...........................10
4.1 加快推廣電子口岸系統(tǒng) ..................................11
4.2 以信息技術(shù)強(qiáng)化退稅控制機(jī)制 ............................11
4.3 全面提高稅務(wù)人員綜合素質(zhì)，加大執(zhí)法力度 ................12
4.4 加強(qiáng)稅收法制宣傳，強(qiáng)化公民納稅意識(shí) ....................12
參考文獻(xiàn) ..................................................14
致   謝 ...................................................15

摘   要

     由于目前我國退稅政策還不盡完善，一些不法分子采取各種手段騙取退稅，雖然廣東在打擊騙稅行為的問題上取得了一定的成效，但騙稅在實(shí)踐中經(jīng)歷了一個(gè)蛻變歷程。隨著外貿(mào)政策的調(diào)整，騙稅的手段也在不斷地演變。廣東省出口騙稅現(xiàn)象仍然相當(dāng)嚴(yán)重，預(yù)防出口騙稅形勢非常嚴(yán)峻。
 本文針對目前廣東騙稅存在的問題，深入分析其產(chǎn)生的原因，作者認(rèn)為，企業(yè)的逐利性，稅法和稅制的不完善，退稅控制機(jī)制的不完善，還有實(shí)踐中存在的一些問題等都是產(chǎn)生騙稅的源頭。為防止騙稅現(xiàn)象的不斷惡化，及時(shí)發(fā)現(xiàn)該地區(qū)出口退稅存在的問題，本文提出了應(yīng)對騙稅所應(yīng)采取的一些積極有效的應(yīng)對舉措，這有利于推動(dòng)廣東省出口退稅政策的貫徹與執(zhí)行，促進(jìn)廣東外貿(mào)的順利進(jìn)行，從而維護(hù)我國市場經(jīng)濟(jì)秩序的正常運(yùn)行。
【關(guān)鍵詞】出口騙稅 稅制 納稅意識(shí)

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