出口退税风险管理研究——以Y市为例-公共管理专业论文.docxVIP

EXPORT TAX REBATES TO PREVENT TAX FRAUD RISK MANAGEMENT STUDIES ——TAKING PRODUCTION ENTERPRISES IN Y CITY AS AN EXAMPLE ABSTRACT Implements system of tax refund (exemption) for export goods is an important countries to expand exports and take policy, since 2008, the national seven consecutive raised the textiles, clothing, furniture, and other products of export tax rebates. Tax rebates to raise greatly arouse the enthusiasm of the export enterprises, promote the recovery and development of foreign trade enterprises, but also makes some outlaw driven by interests, targeted the tax refund the properties. Because our country administrative department on the export tax rebate management loophole, also bring to defraud a tax refund for exports larger space, bring tax fraudsters. Export tax fraud is a cancer, long-term latent in the body of the social economy, destroying the social and economic order, resulting in the loss of national finance income of huge, cause great harm to social economy, we must put a blow. Multiple trend at present, the case of defrauding export tax rebates, the technique of tax fraud more concealed, more deceptive, the export tax rebate management bring greater risk. How to discover the tax risk, and improve the ability to prevent tax fraud, a current and beyond are tax management problems. The author engaged in the import and export tax management work according to their own practice, studies our countrys export tax rebate management present situation, for the causes and characteristics of the export tax fraud risk is analyzed, according to the theory of new public management and risk management theory as the foundation, optimize the irs tax rebates management business process, and develops software risk early warning, early warning model, setting up the early warning parameters, so that the possible risk for real-time point for effective prevention and control, automatic alert verification survey with abnormal situation in time. Proved by examp