虚假海关完税凭证的识别及防范  

Identification of Bogus Duty Paid Certificate and Its Countermeasures

作　　者：施锐利[1] 张伟 

机构地区：[1]山东财政学院政法学院,山东济南250014 [2]枣庄市国家税务局,山东枣庄277800

出　　处：《涉外税务》2008年第10期76-79,共4页International Taxation In China

摘　　要：近年来,不法分子利用虚假海关完税凭证偷逃税款的手段出现了一些新的特点。税务机关在监管海关完税凭证工作中还存在一些薄弱环节。本文介绍了对真伪海关完税凭证的识别方法,提出了强化税源管理、加大监管力度、防范利用虚假海关完税凭证偷逃税的建议。Tax evasion and fraud through bogus duty paid certificate by bands of law breakers has presented some new features in recent years. Meanwhile, there exists some weakness in tax authorities＇ supervision on duty paid certificate. This paper introduces some methods for identification of true or bogus duty paid certificate, and proposes some suggestions on counteracting tax evasion and fraud through bogus duty paid certificate, including enhancing tax resource administration, strengthening supervision and regulation.

关 键 词：海关完税凭证 增值税 偷逃税 

分 类 号：F812.42[经济管理—财政学]