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近年来,我国涉税犯罪日益猖獗。“想要富,吃税务”成了一些不法分子侵吞国家巨额财产的手段。出口退税政策实施以来不法分子骗取出口退税的犯罪屡禁不止,严重干扰了我国出口退税政策的贯彻执行。所谓出口退税是指税务部门向出口商退还出口商品已在国内缴纳的税款,实际上是一种间接的出口补贴。依照国家税务总局的规定,外经贸部与其授权单位批准有出口经营权的出口企业和代理出口的货物,除另有规定者外,可在货物报关出口并在财物上做销售后,凭有关凭证报税务机关批准
In recent years, China’s tax-related crimes have become increasingly rampant. “Wanting to be rich and eating tax affairs” has become a means by which criminals embezzle the huge amount of property in the country. Since the implementation of the export tax rebate policy, criminals cheating on export tax rebates for many times, seriously interfering with the implementation of China’s export tax rebate policy. The so-called export tax rebate refers to the tax department to exporters to return the domestic exports have been paid taxes, in fact, is an indirect export subsidies. In accordance with the provisions of the State Administration of Taxation, the MOFTEC and its authorized agencies shall, upon the approval of the export enterprises with the right of export operation and the goods exported by the agents, report the export of the goods and make sales on the property unless otherwise provided, Report to the tax authorities for approval