出口货物偷骗税问题分析国际贸易专业论文.docxVIP

A b A b s tra e t A b s tr a C t Th e e x P o rt tax reb ate 15 a re v e nu e P o lie y 一P e rm itte d b y W T O that m ak e s e却 ort e 哩 o e s d u ty一fre e ，in o ul er to b e m o re 、c o mP etitiv e in the intem atio n a l m ark e t. Th e e x P o rt tax reb ate P o lie y o f P.R .C hin a b e g in s fro m 1 9 5 0 . W ith the e o ntinu o u s d e v e lo P m e nt o f C hin a ，5 ex P o rt一o rie nte d e e o n o m y ，the siz e o f the e x P o rt tax re b ate 15 also ine re as in g ，an d e x P o rt tax frau d a cti v itie s o e cur fre q 林entl y 5 0 th at the state fin anc e ha s su 月七red a hu g e 10 55. Th e re fo re ，it 15 n e e e ssa ry to P rev e nt an d to e o m b at ex P o rt tax frau d . T h is P ap e r e o n sists o f an in tro d u etio n an d thr e e eh ap te rs 初 th to tal ab o ut 5 0 tho u san d w o rd s . Th e in tro d u e tio n d e se rib e s the b a e k g ro un d ， sig nifie an e e ，relate d lite ratur e ， stru e tur e ，re se are h m etho d s，inn o v atio n s an d sh o rte o 而 n g s o f th is e ssa y. C h ap ter o n e : O v erv iew o f ex P o rt tax reb ate P o liey an d m an a g em eni F irstly，an a ly z e th e d iffe ren e e o f the P o lic ie s o f e x P o rt tax reb ate ，e x P o rt tax e x em P tio n ，an d e XP o rt tax e o lle e tio n . S eeon d ly， deserib e th e m ajor regu lation s o f the ex P ort tax reb ate m a n a g e m e n t· T 五ird ly ， su n l ln 葫 z e a n u m b er o f e h a n g e s o f t h e e x P o r t ta x re b a te P o lie y ， w h ic h P la y a n a e tiv e ro le in P re v e n tin g a n d e ra e k in g d o w n o n e X P o r t ta x f iau d . C h ap ter TW o : S tatu s o f ex p o rt tax frau d an d tax e v a sio n . F irstl又 d e serib e a v ari ety o f m e an s to tax frau d . hi o rd er to o bta in exP o rt tax reb a te s，ta x f ra u d e le m e n ts m u st ta k e v 硕 o u s f ra u d u le n t m e a n s to p b ta in re le v a n t d o e u m e n t s f o r