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dc.contributor.advisor屈文州
dc.contributor.author陈健
dc.date.accessioned2016-02-23T01:06:00Z
dc.date.available2016-02-23T01:06:00Z
dc.date.issued2015-03-05 10:40:22.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95858
dc.description.abstract根据WTO规则,对出口商品给予退还所缴纳的间接税,使本国的商品以不含税价参与国际竞争,是国际贸易中各国通行的做法。自1985年我国实施出口退税政策以来,取得了非常大的成效,为中国出口企业创造了更加公平的国际贸易环境,出口退税也已经成为中国经济宏观调控的重要手段。但与此同时,违法骗税活动也滋生蔓延开来,严重干扰了出口退税政策的贯彻执行,破坏了社会主义市场经济秩序,给国家造成严重的财政流失。特别是在外贸企业的出口业务中,出口骗税案件层出不穷,犯罪手法花样百出,根据税务机关的查处情况,利用外贸企业进行出口骗税犯罪活动,已经成为出口退税政策实施中的重大隐患和毒瘤。虽然国家加大了查处和打击力度,但只要出...
dc.description.abstractAccording to the rules of WTO, It is the international trade convention that the tax authorities returns indirect tax to the exporters what they paid in the production and distribution process to make their goods not including tax price to participate in international competition. Since 1985 in China, the export rebate policy has made great ach¬ievem¬¬ents to create a more fair interna...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=45248&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=48618
dc.subject出口退税
dc.subject外贸企业
dc.subject出口骗税
dc.subjectExport rebate
dc.subjectforeign trade enterprises
dc.subjectexport tax fraud
dc.title我国外贸企业出口骗税问题研究
dc.title.alternativeStudy on the Problems of Foreign Trade Enterprises Export Tax Fraud
dc.typethesis
dc.date.replied2014-10-11
dc.description.note学位:工商管理硕士
dc.description.note院系专业:管理学院高级经理教育中心(EMBA项目)_高级管理人员工商管理硕士(EMBA)
dc.description.note学号:X2007156047


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