The Trends And Prevention Of Criminal Act Of Falsely Making Out Invoices After The Implementation Of Golden Tax Project

Golden Tax Project(GTP) is a informatization and monitoring system which state administration of taxation organized and developed for crack down crime of falsely making out specialized value-added-taxreceipts.GTP striked crime of falsely making out specialized value-added-tax receipts at the beginning effectively,the crime quantity and cycle is downtrend.But the system has same boundedness and faultiness,crime of falsely making out specialized value-added-taxreceipts have new development trend.One is the crime become more and more hide,profession,groupment,appear trend as transfer to mid-west China inland,transfer to special vocation,inside collude with outside.Two is utilize "Four small invoice" not bring into GTP to write false tax invoices.The main reason of the criminal can successful crima is that GTP have defect, tax authority poor management to special purpose invoice. "Four small invoice",normal invoice and weak harmony between goverment departments,faultiness to laws and regulations.therefore we want prevent the crime of falsely making out invoice,keep consummate GTP is only one side,we also need deal with the cause of special purpose invoice,"Four small invoice",normal invoice,find out the same rule of the crime, analyse the reason of defect tax administration institution,weak harmony between goverment departments and faultiness laws and regulations.