Fraudulent export tax rebate refers to the administrative offenses stipulated in Article 66 of the Tax Collection and Administration Law. Unlike the determination of tax fraud, which is subject to the constraints of modesty of criminal law, there is a hidden tendency to expand the determination of tax fraud due to the broad discretion of administrative authorities to determine the offense and the low standard of proof. According to the author's observation in practice, the common dispute lies in the fact that although the tax authorities do not have a preponderance of evidence to prove that the goods are falsely exported, they still qualify the tax fraud by the inconsistency of the filing documents, customs declaration and other documents. In view of this, this paper combines the filing of documents, customs declarations, tax fraud results in three issues to be studied in order to clarify the controversy over the elements of tax fraud for the general reader's reference.

This year, there has been a resurgence in foreign trade, but at the same time, a large number of enterprises have been included in the major tax violation and dishonesty list for fraudulent export tax rebates. They not only face the recovery of taxes and administrative penalties but also risk being referred to judicial authorities. In a certain region, the tax authorities have issued a notice requiring foreign trade enterprises to conduct self-inspections and self-rectification. Otherwise, discovered tax evasion clues will be referred to judicial authorities, causing anxiety among local foreign trade enterprises. In light of this, this article will analyze the causes of the risk of fraudulent export tax rebates from both internal and external perspectives. It will also provide suggestions for foreign trade enterprises to self-inspect and self-correct, aiming to mitigate administrative and criminal risks associated with fraudulent export tax rebates and support the long-term development of foreign trade enterprises.