骗取出口退税案件(以下简称“骗税案件”)的发生,既有深刻的经济社会原因,也与相关监管部门之间协作和沟通不畅,监管存在薄弱环节有关,更不可忽视税收制度和税收征管存在的问题。针对骗税案件的新特点,本文认为,应通过完善税制、强化征管、提高税务干部素质、加强部门配合、加大打击力度等手段加以防范。 Fraudulent export tax rebate cases (hereinafter referred to as “cheat cases”), both the profound economic and social reasons, but also with the relevant regulatory departments of poor cooperation and communication, supervision of the weak link, not to mention the tax system and tax revenue The problem of collection and management. In view of the new characteristics of the tax fraud cases, this article believes that we should guard against the measures such as perfecting the tax system, strengthening the collection and management, improving the quality of tax cadres, strengthening the coordination between departments and intensifying the crackdown.