出口骗税问题的剖析及防范.doc

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 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 Analysis of the export tax fraud problem and its prevention Abstract Since 1985, China began to implement the export tax rebate policy has achieved great results for our export business, and create a more fair international trade environment, has made a significant contribution.At the same time, tax fraud and criminal activities have spread to breed and become a serious interference with the implementation of the export tax rebate policy, undermining the socialist market economic order of the chronic illness.Fraudulent export tax rebates, has become the smuggling, foreign exchange, the countrys social and economic life has a prominent issue, as the loss of state financial black hole.How to prevent and combat tax fraud has become an export sector and related theories contend departments a pressing issue.In this paper, Chinas current export tax rebate system for analyzing, through the phenomenon of in-depth analysis of the export tax fraud, made the phenomenon of preventive measures, aims to improve the export tax rebate system, coordinate the functions of government departments of management activities, to prevent the loss of state property play the effects of tax policy, to maintain normal economic order, to protect national economic security. Key words: export tax fraud ； cost benefit tax system ； collection and managem目录 摘 要 I Abstract II 1 绪 论 1 1.1 研究背景 1 1.2 研究目的和意义 1 1.2.1 研究目的 1 1.2.2 研究意义 1 1.3 国内外研究现状 1 1.3.1 国内研究现状 1 1.3.2 国外研究现状 2 2 出口骗税问题的现状分析 3 2.1 出口骗税的主要