内容摘要：
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。
关键词：出口退税 ?骗税 ?管理
abstract：there are multiple causes of formation of tax fraud cases,such as issues in our economy and society, impeded cooperation among related supervision authorities and weakness in tax system and administration. considering these causes of tax fraud cases, this article argues that it is necessary to perfect the tax system, strengthen tax collection and administration, enhance the quality of public servant, reinforce the coordination among different governmental branches and etc.