Release time: December 16, 2020

In 2018, the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs and the People's Bank of China jointly launched two operations in Beijing to combat make up special VAT invoices and fraudulent export tax rebates,one of the priorities is to crack down on "fake exports" that do not actually export.The 2019 National Tax Work Conference stressed the need that "fake enterprises" and "fake exports", using "shell companies" to make false statements, irregular and other tax Illegal behavior will become the focus of attention.In this context, in order to help enterprises effectively deal with the legal risks of "fraudulent export tax rebate", We edit the research results into the report, through the case to provide reference for foreign trade industry.