County Invoices Delinquent Taxpayers Situation And Countermeasures

I work at the grassroots level more than ten years the tax authorities on th e invoice management problems that exist in a relatively detailed theoretical stu dy and practice of extensive research. This paper invoice management from the basic theory of criminal acts of county taxpayers, the main invoice forms, new trends and serious hazards, root cause analysis, prevention measures and recom mendations in four areas, the use of a large number of real offense Nancheng Xian area taxpayers invoice criminal cases, to point, and through the appearance to the essence, that the current situation in the country on illegal and criminal invoice and the grim reality of the harm, and finally focused, creatively put fo rward the invoice control criminal activities of the six measures to prevent and Governance invoice criminal purposes.The first part discusses the basic theory of invoice management. Mainly dis cusses the invoice and invoice management, basic concepts, basic principles, the basic role, content and criminal penalty provisions of the invoice. Basic theory through the elaboration of the invoice, the invoice for the analysis of the phen omenon and propose criminal offense to crime prevention and control invoices 1 ay a theoretical foundation.The second part, which are summarized and the summary of the current in voice the main manifestations of delinquency, crime, new trends and serious haz ards, including failing to print invoices or production of special products for ant i invoices, purchase invoices are not in accordance with the regulations, not in accordance with regulations issued invoice, the invoice is not made in accordan ce with regulations, fails to keep the invoice, failing to accept the tax authoritie s and inspection forms. Nan Chengxian used in criminal cases the typical invoi ce invoice vividly describes the characteristics and criminal offenses serious har m to reflect the seriousness of the current crime situation in the country invoice s to arouse the whole society attaches great importance to the prevention and tr eatment also shows that the invoice crimes urgency and necessity.The third part, in-depth analysis of the problem of generating an invoice of the four root causes of crimes:the tax system and the lack of legal, tax autho rities invoice management is low, the Taxpayer concept is not strong, consumer s obtain a copy of the invoice are not enthusiastic. Depth analysis of causes of delinquency the invoice, the invoice will help reveal the underlying causes of criminal behavior, highlighting the need for the implementation of comprehensiv e prevention and control.The fourth part, by reference to the prevention and treatment of foreign cri mes the successful experience of the invoice and the main point of view, with sections on the current invoice before the criminal nature of the phenomenon an d the analysis, I have focused, creatively put forward the invoice control crimin al activities The six measures:improve laws and regulations, and increase punis hment; rationalize their set, earnestly implement the functions; establish a sound system and define their respective responsibilities; rely on scientific and techno logical means to enhance the monitoring capacity; strengthen publicity and educ ation, improve the level of compliance; strengthen the sector to Building Conser vation Tax Association Tax network. Multi-pronged, integrated control, the invoi ce will be able to effectively curb the occurrence of crimes.