Research On The Identification Of Crime General Invoice Management On The Tax Summonsed Mode

Tax revenue is the economic lifeline of the country. Tax is the government's wet nurse. It is one of the main tasks of strengthening collection and management for the goverment to reduce the loss of tax revenue,and the managing in sources of revenue is the basic work of tax collection and management work. If the sources of revenue management is the most important tax collection, then, invoice management has been the sources of revenue management is the "Achilles heel". Although the administration of general invoice in China also adopted the same model of VAT invoice management——the tax summonsed tax collection model. However, either from the tax practice, or from the criminal law research, to tax summonsed mode ordinary invoice management in the crime problem has not been given enough attention and research. Based on these reasons,the author choose this title.In addition to"Introduction", the body of this article is divided into six chapters.The first chapter is the starting point of the study.In this sction,firstly,the author uses the theory of the criminal behavior of the object to demonstrating that the general invoice is not a natural object of crime. Secondly, as the object of crime, the general invoice is gradually emerging as the main tool in the tax summonsed mode. Thirdly,from the tax and tax on the management point of view, the author examines the history of ordinary invoice, the invoice management process common ,and the source tax summonses.Then,the author researhes the connotation, extension and constitution of a crime In the criminal law theory.The second chapter is about Basic questions about crime in general identified invoice management.Based on the basic theory of the crime, the author firstly determines the general crime identified invoice management concept. This paper concerns that the crime in general identified invoice management, is the process under criminal law on the general management of the crime on the invoice requirements, recognition and judge whether an act constitutes such a crime, what constitutes a specific crime and the severity of the crime. Then,the author elaborates the principles of the cognizance about ordinary invoice management in crime. Such criminal offenses as group, the identification of the crime of the General Invoice Management, we should considering not only the basic principles of criminal law, but also the need of the basic principles in tax law.From chapter Three to chapter Five,basing on the management processes of ordinary invoice,the author elaborates the question of the identification of crime in the process of printing and purchase, issuance and acquisition, inspection and storage in details.In these three chapters,the author introduces the the management processes of ordinary invoice at first,then not only elaborates the theoretical problems of the history of all aspects of the criminal legislation, the Identification of Crimes,but also analysis and comments the specific cases occurred in recent years.This reflects the pursuit of the emphasis on the practicality of this writing. Besides the analysis of common problems,the author elaborates the special problems, such as altereing ordinary invoice, behalfing the invoice, and sale invoice favoritism temporary employment. Among these sections,chapter three concerns the identification of crime in the process of Invoice printing and purchasing, chapter four concerns the identification of crime in the process of Invoice issuing and acquisition,and chapter five concerns the identification of crime in the process of storage and inspection.This is the essence of full text, but also the characteristics of this part.Chapter six is the end result of this study. The current invoice crime legislation and the general concept of invoice legislation (including the general administration of invoices and the corresponding regulations both criminal legislation), there are significant deficiencies. The author considers that invoice legislation should follow some principles, such as coordination with the invoice management regulations, criminal law appropriate intervention and specific, actionable,etc.we should criticize and reflect the existing legislation ,and amend and improve legislation from remodeling ideas of legislation and designing law scientifically in two ways.