Abstract
Due to the imperfect tax of export rebates, some misfeasors is taking various means to cheat tax rebates. Through the government of GuangDong Province has been taking some efforts in dealing with tax rebates fraud, the tax rebates fraud has been evolved, the means of tax rebates fraud was also changing as the trade policy has adjusted. The situation of how to prevent the tax rebates fraud is still serious.
The thesis will analysis the reason of tax rebates fraud, facing with all the problem in Guangdong. The author thinks, the fourt cases, such as the enterprise’s profiteering nature, the imperfect tax law and tax law system ,the imperfect mechanism of the export rebates, some other practical problem are the main reason of tax rebates fraud. In order to prevent the increasing tax rebates fraud, deal with the new problem of 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 the market economy to operate properly.
[Key Words] Tax Rebates Fraud Tax Law System The Consciousness of rate paying