Export tax fraud
Characteristics and present situation
Characteristics of export tax fraud:
Judging from the tax fraud cases investigated and dealt with in various places, the means of tax fraud are constantly being refurbished, and new characteristics and trends appear. First, tax fraud is more subtle, and it is more difficult for tax refund departments to prevent tax fraud. Second, the courage of tax fraud is getting bigger and bigger, more and more unscrupulous and more and more rampant. Third, the scope of tax fraud activities has gradually shifted from sensitive areas to non-sensitive areas and from south to north. Fourth, tax cheaters are well informed, act quickly and have developed communication and transportation. Once tax fraud is exposed, their criminals will quickly abscond with the money and disappear. Or stubbornly resist, threaten law enforcement officers or even violently resist, in an attempt to hinder the fight against tax fraud.
Means and methods of export tax fraud;
Fake business, fake vouchers. The main documents of export tax rebate are: export declaration form, foreign exchange verification form, special VAT invoice, special VAT tax bill, etc. Criminals who use this method have high equipment and ability to forge the above-mentioned tax refund vouchers. They defraud or use their legal identity by illegal means, set up a "leather bag company" by deception to defraud the export management right, or collude with export enterprises to use their legal identity to hold forged documents to defraud the tax refund authorities.
Fake business certificate. At present, the anti-counterfeiting identification ability of tax refund institutions has improved, and it is not easy to succeed by forging tax refund documents alone. Tax fraudsters often declare exports with empty cars and boxes, or cheat export declarations by means of underreporting or shoddy goods, taking advantage of the low sampling rate of customs to get through; Conspiring with overseas unscrupulous businessmen to remit funds to China, remit them in advance or afterwards, and defraud foreign exchange verification forms; Collusion with the personnel of production enterprises with general taxpayer qualifications, falsely issuing special invoices and special tax stamps for value-added tax. Generally speaking, the method adopted for special VAT invoices is that, under the current high tax refund rate, the colluding enterprises pay taxes first to obtain special VAT invoices, and together with the above-mentioned documents, they take the vouchers to the tax refund department for tax fraud. If the tax rebate rate is 17% and 6.8% is paid in advance (17% × 40%), then tax fraud can still be 10.2%, that is, tax fraud is 60%. Although this method has paid a certain tax fraud cost in advance, it is more concealed, deceptive and attractive.
Internal and external collusion. In order to achieve the purpose of tax fraud, the usual method of criminals is to get through the joints and use each other. They do not hesitate to use money and beauty to get through the joints of enterprises, customs, safe, industry and commerce, foreign trade, taxation, tax refund and other departments, thus opening the door for their tax fraud. Under the temptation of various means, some staff members directly provide tax refund vouchers to tax fraudsters, give them tips, or return them to customs clearance knowing that there are fakes, which makes tax fraud succeed repeatedly. First, in collusion with the personnel of foreign trade enterprises, in the name of "entrusted export", the tax was defrauded by means of "four self-sufficiency and three shortages". Second, colluding with the personnel of production enterprises and falsely issuing special invoices for value-added tax to defraud taxes. Third, colluding with customs officers, knowing that exports are false, giving permission, issuing customs declarations, and transmitting false export declaration information, leading to tax fraud. Fourth, colluding with the personnel of the foreign exchange administration department to obtain the foreign exchange verification form to defraud the tax. The fifth is to collude with the personnel of the industrial and commercial and foreign trade departments to make them put on the cloak of legal status, which is more convenient for tax fraud. Sixth, colluding with the cadres of the tax authorities, claiming that their fake invoices and fake tax receipts are true in the investigation reply, and not paying taxes according to the tax declaration, it is easier to cheat taxes; Seventh, collusion with tax refund authorities is more harmful and tax fraud is easy. Finally, if party and government officials are dragged into the water, they will become the umbrella of criminals, and even form local protectionism, which will hinder the crackdown on tax fraud, and criminals will be more fearless in tax fraud.
Reasons for export tax fraud;
The above-mentioned tax fraud will cause great losses to the country, not only consuming national financial resources, but also seriously interfering with the normal economic order. The main reasons are as follows:
Greedy for profit, try the law. At present, the tax rebate rate is quite high, and tax cheaters, like flies, will definitely disregard the law, move frequently, and even take the risk of beheading. Some enterprises, driven by interests, will also collude with lawless elements or directly defraud taxes.
An insider steals from himself, and he has a chance. "Flies don't bite seamless eggs", and tax fraud activities frequently occur mainly because state officials have become prisoners in front of sugar-coated shells such as money and beauty, and they can't stand the temptation. It is precisely because of these corrupt elements that they provide conditions and breeding ground for tax fraud. Objectively speaking, the negligence and irresponsibility of individual staff members give tax fraudsters an opportunity.
Backward means and poor monitoring. Although the anti-fraud measures have been improved, they have not fundamentally changed the backward situation such as manual operation and naked eye identification. The monitoring system is not matched and the information network is not perfect, which fails to comprehensively, quickly and accurately distinguish the authenticity of export business.
The collection and withdrawal are out of touch, and the mechanism is incomplete. The lack of convergence, poor cooperation and lax supervision between tax collection and refund, and the lack of effective supervision mechanism for tax collection and refund are also one of the reasons for tax fraud.
Administrative intervention, local protection. In some places, local leaders' protectionism is serious, and they mistakenly believe that cracking down on tax fraud, especially corporate tax fraud, will affect the development of local economy. They not only do not support it, but even interfere and obstruct it, which encourages tax fraud to some extent.
Stop the exit
There are countermeasures for tax fraud.
To fundamentally curb export tax fraud, we must adhere to the principle of treating both the symptoms and the root causes, and simultaneously cracking down on prevention. At present, we can work in the following aspects:
People-oriented, improve quality. Export tax rebate is an important and special work of the national tax department. Tax cadres in this position, especially those who bear the main responsibility, must have a firm political stance, be loyal to the party and the people, have a strong sense of responsibility, be vigilant, and have a strong ability to resist corruption and change. But also have a high level of business knowledge, apply modern management methods and the ability to analyze and solve problems. Therefore, the national tax department must pay attention to the deployment of relevant personnel. First, in terms of personnel arrangement, we should fully consider the particularity of export tax rebate, ensure the purity and high quality of the cadres of tax rebate organs, and continuously strengthen political and ideological education, clean government education and professional training. Second, improve various rules and regulations, improve mutual supervision and restriction mechanisms, and ensure the safety of export tax rebates. Tax refund is not only a job, but also a kind of power. If it is power, it is necessary to strengthen supervision and control, use the system to bind people, and immediately investigate the responsibility when problems are found. The personnel of the tax refund organ should practice hard and pay attention to strengthening their own construction. Tax refund cadres should strive to improve their policy and professional level on the basis of excellent political thought. Especially in the process of economic globalization and China's entry into WTO, preventing tax fraud will encounter new problems and increase new difficulties, which requires new and old comrades to re-learn and update their knowledge and become compound talents familiar with customs business, international trade, foreign exchange management, e-commerce and other related knowledge.
Enrich strength and improve organization. With the development of economy and the acceleration of China's accession to the WTO, foreign trade exports will increase rapidly, the export tax rebate policy will change constantly, and the workload of export tax rebate business will inevitably increase rapidly. At present, the shortage of export tax refund personnel has been difficult to meet the needs of heavy tax refund audit business. In many places, due to the shortage of personnel, it is impossible to realize the organizational mechanism of separating tax refund entry, examination and supervision, and the post setting is incomplete, imprecise and unclear, which is extremely unfavorable to prevent tax fraud. Therefore, it is necessary to continuously increase personnel strength, improve organizational structure, clarify post responsibilities, expand the export tax rebate team, divide troops and control them, adapt to the normal development of the overall work of tax rebate, and ensure the quality of export tax rebate.
Increase investment and optimize facilities. Appropriately increase the investment in export tax rebate and improve the scientific and technological content of export tax rebate management. Increasing modern anti-fraud equipment and improving anti-fraud means are the technical guarantee for doing a good job in export tax rebate. In recent years, the working conditions of tax refund in various places have gradually improved, but there are still many difficulties, and there is still a phenomenon of "paying more attention to tax collection and paying less attention to tax refund" in investment. Therefore, modern infrastructure and equipment, such as special means of transportation and communication, must be equipped. In order to prevent tax fraud, it is necessary not only to realize the electronic information networking within the system, but also to network with relevant departments. In addition, the establishment of a tax refund service office, the improvement of file management, and the dispatch of personnel to other places for investigation and evidence collection all require a certain material foundation as a guarantee. Tax refund directly serves the development of local economy, and also needs some financial support and encouragement from local governments.
Take a multi-pronged approach and strengthen management. It is necessary to fully implement the electronic management of export tax rebates and comprehensively improve the accuracy of export tax rebates. On the basis of the original electronic information hanging trial of foreign trade enterprises, electronic information hanging trial is also implemented for production enterprises and other enterprises; On the basis of the electronic information of the original customs declaration form, it is networked with the foreign exchange administration department to increase the information of foreign exchange verification forms; As soon as possible with the implementation of the "golden tax project" anti-counterfeiting tax control, certification, cross-audit, investigation and other systems "docking". Only by strictly following the procedures and interlocking can we fully identify the authenticity of export declaration forms, foreign exchange verification forms, special VAT tax stamps and special VAT invoices; It is necessary to strictly examine and verify the qualifications of registered tax refund enterprises. Seriously solve the problems of borrowing rights, linking and even counterfeiting that still exist at present; We must adhere to and improve the investigation and research system. It is very effective to conduct targeted investigation on tax refund business to prevent tax fraud. How to reply the tax refund directly affects the progress and quality of the tax refund. However, because it is generally carried out between two provinces and cities, the sender is passive. Therefore, State Taxation Administration of The People's Republic of China will study and formulate supervision and restriction measures to ensure the timeliness and accuracy of the reply. The tax refund authority should send people to investigate on the spot, and it must not be a terrible trouble and cost money; We should conscientiously perform our examination and approval duties. The form of the prescribed three-level examination and approval system is easy to realize, and the key is to perform duties. Therefore, we must strictly follow the contents of duties and responsibilities and carefully review them. It is necessary to combine the collection and withdrawal and establish a new mechanism. On the basis of clarifying the responsibilities of both parties, on the one hand, the tax authorities are given certain responsibilities and management tasks to prevent tax fraud within a certain range, improve their awareness of participation, attach importance to it, and mobilize their enthusiasm. On the other hand, the transmission and feedback channels of relevant data and information of both parties should be unblocked, so as to realize forward-looking research, digital analysis and rapid response of prevention work, thus changing the situation of "single-handedly fighting" of tax refund organs and establishing a working mechanism of convergence of tax collection and refund, up-and-down linkage, close cooperation and formation of joint force.
Strike hard to make an example for others. To crack down on tax fraud is to punish criminals and related illegal personnel who cheat taxes according to law, so as to deter crimes, set an example for others and try to recover national losses. The State Council pointed out that the tax authorities have an important responsibility in the special struggle against export tax fraud and must stand in the forefront of the struggle. Therefore, national tax authorities, especially tax refund authorities, should take the lead in the struggle.