| Since the implementation of Chinese new tax law, the crime of fraudulent Value Add Tax(VAT) invoicing has ranked on the top among the economic crimes, it takes the percentage around 20%, as per the statistics. Although each year the Ministry of Public Security, the Supreme People's Procuratorate and the Supreme Court will take nationwide crackdown against these criminal acts, the fraudulent VAT invoicing crimes keep growing, which directly results the huge loss of our country's tax revenue.By analyzing this case, we may take it for granted that it is because of the economic benefit. But in addition, it has to do with the incomplete legal regulation, unclear definition about the standard of legal evidence and varying social value at this stage of transition, thus it lacks of accuracy and efficiency at lawsuit. Objectively speaking, these elements make the security department fail to deal with the crime severely, make the criminals to believe, by mistake, they can take advantage at risk.On basis of the practical work, the thesis writer adopts the empirical approach and logical induction to work over the characteristics of the crime of fraudulent VAT invoicing, the difficulties we must face, the environment where this crime occurs, and the strategy to deal with this crime, expecting to find a better solution to prevent this criminal acts from taking place, to protect our country's tax regulation and economic order against damaging. |
