出口骗税问题的剖析及防范

哈尔滨商业大学毕业论文（设计）毕业论文题目出口骗税问题的剖析及防范指导教师王维娜学生姓名齐菲二〇一一年十月二十五日I出口骗税问题的剖析及防范摘要我国自1985年开始实施出口退税政策以来，取得了非常大的成效，对于我国企业出口创汇，创造更加公平的国际贸易环境，做出了重大的贡献。但与此同时，骗税违法犯罪活动也滋生并蔓延开来，成为严重干扰出口退税政策贯彻执行、破坏社会主义市场经济秩序的痼疾。骗取出口退税，已成为继走私、骗汇之后，我国社会经济生活中的又一突出问题，成为使国家财政流失的黑洞。如何防范和打击出口骗税行为已成为当前理论界及相关争锋部门一个急待解决的课题。本文从中国现行的出口退税制度分析入手，通过对出口骗税现象的深入剖析，提出对该现象的防范措施，旨在通过完善出口退税制度，协调政府各职能部门的管理活动，防止国家财产流失，发挥退税政策的效应，维护正常的经济秩序，保障国家经济安全。关键词：出口骗税；成本收益；税收制度；征收管理IIAnalysisoftheexporttaxfraudproblemanditspreventionAbstractSince1985,Chinabegantoimplementtheexporttaxrebatepolicyhasachievedgreatresultsforourexportbusiness,andcreateamorefairinternationaltradeenvironment,hasmadeasignificantcontribution.Atthesametime,taxfraudandcriminalactivitieshavespreadtobreedandbecomeaseriousinterferencewiththeimplementationoftheexporttaxrebatepolicy,underminingthesocialistmarketeconomicorderofthechronicillness.Fraudulentexporttaxrebates,hasbecomethesmuggling,foreignexchange,thecountry'ssocialandeconomiclifehasaprominentissue,asthelossofstatefinancialblackhole.Howtopreventandcombattaxfraudhasbecomeanexportsectorandrelatedtheoriescontenddepartmentsapressingissue.Inthispaper,China'scurrentexporttaxrebatesystemforanalyzing,throughthephenomenonofin-depthanalysisoftheexporttaxfraud,madethephenomenonofpreventivemeasures,aimstoimprovetheexporttaxrebatesystem,coordinatethefunctionsofgovernmentdepartmentsofmanagementactivities,topreventthelossofstatepropertyplaytheeffectsoftaxpolicy,tomaintainnormaleconomicorder,toprotectnationaleconomicsecurity.Keywords:exporttaxfraud；costbenefittaxsystem；collectionandmanagemI目录摘要.....................................................................................................................................IAbstract..............................................................................................................................II1绪论..............................................................................................................................11.1研究背景...................................................................................................................11.2研究目的和意义.......................................................................................................11.2.1研究目的........................................................................................................11.2.2研究意义........................................................................................................11.3国内外研究现状.......................................................................................................11.3.1国内研究现状................................................................................................11.3.2国外研究现状................................................................................................22出口骗税问题的现状分析..................................................................................................42.1出口骗税的主要方式...............................................................................................42.1.1四自三不见.......................................................................................................42.1.2假自营、真代理...............................................................................................42.1.3低价高报...........................................................................................................52.2出口骗税的经济分析..................................................................................................62.2.1骗税者的收益...................................................................................................62.2.2骗税者的成本..................................................................................................72.2.3出口骗税的影响因素......................................................................................83出口骗税的危害.....................................................................................................................93.1影响企业正常的生产经营..........................................................................................93.2阻碍出口退税政策效应构发挥..................................................................................93.3扰乱税收征管秩序和金融秩序................................................................................103.4削弱国家宏观调控的能力........................................................................................103.5败坏政府和公务人员形象........................................................................................103.6引发信任危机............................................................................................................114出口骗税对策分析............................................................................................................124.1逐步完善增值税制度...............................................................................................124.2建立协调有效、监控严密的出口退税管理机制...................................................124.2.1合理划分中央与地方之间的税收权责关系.................................................124.2.2明确部门职责，加强部门协作，严密监控货物出口全过程.....................124.2.3完善岗责体系，改造业务流程，实现征退一体化.....................................13II