基于税收大数据的出口骗税管理机制探讨  

Management Mechanism of Export Tax Fraud Based on Tax Big Data

作　　者：邱如荫 QIU Ruyin(Straits Institute,Minjiang University,Fuzhou,Fujian 350108,China)

机构地区：[1]闽江学院海峡学院,福建福州350108

出　　处：《福建师大福清分校学报》2020年第6期42-46,共5页Journal of Fuqing Branch of Fujian Normal University

摘　　要：出口退税政策是国家为了提高商品在国际市场的竞争力而提出的一项重要举措,但部分企业利用政策漏洞骗取出口退税,导致国家税款流失,影响企业公平竞争。税收大数据作为展现税收征纳双方发生的经济活动的数据集,能够及时发现税收流失的可能性和风险点,辅助税务部门对税收行为进行有效监控。文章以税收大数据为基础,指出出口退税管理机制中存在的问题,研究建立“信息交换平台”这一骗税防范机制。Export tax rebate policy is an important measure put forward by the state in order to improve the competitiveness of commodities in the international market,however,certain enterprises take advantage of policy loopholes to defraud export tax rebate,which leads to the loss of national taxes and affects the fair competition of enterprises.As a data set to show the economic activities of tax collectors and payers,tax big data can be employed to find the possibility and risk points of tax loss timely,and assist tax departments to effectively monitor tax behavior.Based on the big data of tax revenue,this paper points out the problems existing in the management mechanism of export tax rebate and studies the establishment of the tax fraud prevention mechanism of"information exchange platform".

关 键 词：出口骗税 税收大数据 信息交换平台 

分 类 号：F752[经济管理—国际贸易]