论出口骗税的防范与治理

随着国际贸易的发展,出口骗税问题日益复杂化和多样化.如何防范和打击出口骗税行为已成为当前一个亟待解决的课题.对此,各国纷纷采取措施,从制度设计、税收管理、监控检查、机构设置等方面对出口骗税进行防范和打击.本文借鉴了国际经验,对我国防范与治理出口骗税提出了建议.

An Analysis on Export Tax Fraud Abatement

With the development of international trade, the issue of export tax fraud has become more and more complicated and diversified. How to guard against and crack down on export tax fraud has been a sigificant issue crying out for solutions. To address such an issue, various measures in terms of system design, tax administration, supervision and control, establishment of a working organ have been adopted by governments of foreign countries. Using international experiences as reference, this pa- per puts forward some suggestions on how to guard against and crack down on export tax fraud in our country.