Research on the Development Status of Export Tax Rebate Fraud Policy

Abstract

Export tax rebate policies hold a key position in international trade and are an important means for the state to support foreign trade. Export tax rebate fraud involves criminals exploiting national export tax rebate policies to illegally obtain refund funds through fraudulent means. This behavior not only disrupts the national taxation system but may also disturb market balance, affecting fair market competition and economic stability. Currently, academic research on export tax rebate fraud is relatively scarce. Therefore, this paper focuses on the behavior of export tax rebate fraud by reviewing national policies, legal documents, and case analyses. It summarizes several issues in China's legal handling of export tax rebate fraud, including insufficient legal basis, inadequate punishment measures, and the need for further refinement of work processes. The article then proposes a series of improvement measures, such as strengthening legal support, increasing punishment severity, and optimizing work processes, to form a comprehensive prevention and control system that includes 'pre-event warning, in-process verification, and post-event tracing.' The aim is to provide references for the formulation and implementation of relevant policies to reduce instances of export tax rebate fraud and protect national interests and market order.