国贸经济管理类毕业论文-广东出口骗税的蜕变与应对分析

?CR4WFJ0JA1 ? +a-A-F00o1F=m0=#6G4/!PF00|j,LN:0,xvP0XD%40Z=E0;L-pFCho1,B3P0,!X=%DL-1*P0)Bf-(UGNLb*P0MhU+ J)-LP0X,LN$!6+O,65Aj1J,FYW0#0f,=F00fjf,=F9D%X,0LN1yG-_+OP0,$djLb!P0)B,=F&)Bj*F00X,LN*)P0pG,009x,)nF9YL-1*F00o1,C_|FLFCh,NYF|6|KA*P00f40?A?CR4WFJ0JA2AbstractDue to the imperfect tax of export rebates, some misfeasors istaking various means to cheat tax rebates. Through the government ofGuangDong Province has been taking some efforts in dealing with taxrebates fraud, the tax rebates fraud has been evolved, the means of taxrebates fraud was also changing as the trade policy has adjusted. Thesituation of how to prevent the tax rebates fraud is still serious.The thesis will analysis the reason of tax rebates fraud, facingwith all the problem in Guangdong. The author thinks, the fourt cases,such as the enterprises profiteering nature, the imperfect tax law and taxlaw system ,the imperfect mechanism of the export rebates, some otherpractical problem are the main reason of tax rebates fraud. In orderto prevent the increasing tax rebates fraud, deal with the new problemof tax rebates in GuangDong, the thesis gave some effective suggestion.These suggestions would cause to carry out the policy of tax rebates,accelerating the trade increasing successfully, maintaining the order of themarket economy to operate properly.Key Words Tax Rebates Fraud Tax Law System The Consciousness of ratepaying?CR4WFJ0JA3- 1 E0 .41.1%+|.D0?y .41.2-F.D0)( .41.3 MD .52 L*P0,)( .62.1 *P0,)( .62.2 *P0, .73 L*P0XD%,=E0; .103.1 ZFPFPF00A .103.2 6=1V8F00&,v+cF00 .103.3 pG, .124.1 +e3+5 .134.2 _jFF00fjf .134.3 MQ05,83PCXW# .144.4 j0f#fPjFA40?A .1469)d .168* BX .17L*P0,=E)6?CR4WFJ0JA41 E01.1%+|.D0?y*F00_-j*1JLj*X-Lu2j:,17-UC*Kw6|,+a-0jF0F*v-0,0/ -,_*v=0lF-Lu2jFG=0E#Ci65CO_ WTOqA,0/*UCF+|:WJ-j0gA-X)FChC1*6G*F00,KO*F00)WL,v*FwfjLF+|4-,ChCw9q6G?,+Xp*F00o1WL4#vL-pF00o1,C_|Bj,P0)BL+OP0#=*P0LNUGLk.LFChJ,=YA-2j4#0,9xF|F4_0Z=-?,B.Np06LNFX-9-!&)L*F00X,LN*-(,Lb93=9YL*F00XLN,F.A-*F00o1,!.C_|6|5$A-,4#Y,1.2-F.D0)(HyT( 20056*F00o1*,6AjN$!-*F00jfX,LN)F|$!67-O!P0LN9!+jPN9 20056F30,0A*09J)W,Lb93HLN6)1AUU)F4Ch1 10O?CR4WFJ0JA5 2006IQ0f|o#d,?r44oQ#0,7-A#jP0)BH 20056A-0f1,)(7*X,LN*0-(,xd; 20026P*F00(5j7*+a-A-*F00o1F=_F00|E0;L*)0%?#NF*F00o1=#6?Y+X9(56#m4/#!Nj#GL#3+5,8W+F/(5|j- 20046*F00LN,UGWAjY+X-*F00F|P0#kfFP4/wFw*1y!jP!W6P*F00F=v!h,4#0-4#Y,8$-CRofWG#qaTjU+P0)BECo,QG?P 2006I0Cw*P0x&6*P0,(&Aj&)*P0LNG9x,)n.A-*F00o1,!.C_|FA-FChJ,NYF|6f#WFd:?r&E0#PMD-(L-pA-0ff,=)P0,$!+FJEj0f,#fPjFA,40?A#j)F),P0)B04J9xf1.3 MD6j9WG6)P0LNF|LF P0)(=?1J,FYW0#0f,=F00fjf,=D%X,0*LN)P0+=O0#P=G603PCX=Q0Jky1yLNG-_+OP0,i$L-pA-F00o1,=B3P0,!X=$O,ZFPFPF00A%Dj6=1V8F00&,v+cF00*)fM_jFF00fjfMQ05,83PCXW#j0f,#fPjFA,40?CR4WFJ0JA6A1y_)P0LN*,)n2 L*P0,)(L-pA-FChJ,*F00o1,f|P0)BL+OCUGLj*F00,)(=?P0)BECA,QG?2.1 0P0D,)(A-*P0U+-0-.D0z7*1 ,2000-*P0? 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