VAT Invoice Management Legal System

VAT system since1979has been formally introduced into China, after severalchanges, because of special tax deduction makes its way in the production anddistribution of goods or services in any one aspect, are levied at any stage, it iscompared to other types of taxes, which has a collection of a wide range of otheradvantages, thus gradually become one of the most important taxes. Up to now, the VATtax revenues have occupied our country for60%of total tax revenue.1994tax reformafter replacing the original VAT invoice VAT tax invoices, VAT tax and deductionsbecome the only legitimate credentials. Since VAT separation using ad valorem taxdeductible way and certificate collection methods, such VAT invoice itself with thegeneral value of the currency, since the date of its birth, it has become a point whereVAT wrongful. Perpetrator through forgery, theft, fraud, illegal purchase, etc. to obtainVAT invoices for tax deduction, which is essentially the behavior of misappropriation ofstate taxes, and in many wrongful acts, acts of VAT invoices undoubtedly " a primeexample," only in January2001to June period, the national VAT invoices seized30,372criminal cases, accounting for all of the current57%tax-related criminal cases,involving a huge impact on poor. Crimes against rampant fake, China has taken a seriesof measures, including issuing false VAT invoices into the criminal conviction, increasepenalties, to carry out special combat activities, but with little success. From the largenumber of cases in recent years, the current VAT invoices high incidence of cases causes huge economic benefits both the temptation and other subjective factors, there areobjective factors such as government control weakness, but fundamental research, it isour current VAT invoice management system is imperfect. This article is on this view,and presents our current VAT invoice management system defects, nutshell, mainly inthe single " to vote based" management thinking under the guidance makes the existingmanagement mechanisms VAT invoices seemed a formality, and failed to play its duerole, became the focus of attacks wrongdoing, while supporting measures in place,monitoring methods are backward, mechanism of long-term absence of market integrity,social awareness is not strong overall tax factors also enlarge the existing VAT invoicemanagement system in the " loopholes." In this paper, the above problems andphenomena, from the sound system and strengthen law enforcement to put forward twosuggestions for improvement, specifically, including promoting internal institutionbuilding, strengthening external security mechanism, improve the degree of monitoringinformation to enhance the degree of public tax compliance, optimize tax collectionenvironment. Thesis consists of three chapters, the main contents are as follows:The first chapter introduces the concept of value added tax and VAT system and itsdevelopment process in our country, and to come out of VAT invoices, the focus isdemonstrated through the interpretation of the VAT system and VAT invoices in whichimportant position. Chapter VAT invoices in interpreting its management system, basedon the behavior of VAT invoices to the starting point, the current VAT invoices proposedmanagement system defects, the focus is generated by analyzing the behavior offalsifying reasons put forward management system design amount imperfections. Thethird chapter is for the issues raised above, from the system level and at the lawenforcement level made perfect recommendations.Innovation of this paper is that from a new perspective-crime of forging VATreceipts to the current tax collection system analysis and argumentation loopholes, whichtargeted mainly VAT invoice management system. In interpreting the constitutiveelements of the crime wrongdoing, case characteristics and causes of crime, whilepointing to the current targeted on the special VAT invoice management loopholes VATreform in full swing in the current context, raised its Perfection foundationrecommendations. This article is to demonstrate the inadequacy of the process of slightlystale data, some practical examples demonstrate less work and study in the future, theneed to further study.