VAT Invoices Prevention And Treatment

Since China’s tax system reform in1994, the VAT has become the main tax in our tax structure. Because the taxes indicated on the VAT invoices or other vouchers can be deducted from the output tax, sometimes VAT invoices are more valuable than real money. Faced by the tremendous benefits, the criminals tend to take risks and fake the VAT invoices, which cause the huge loss of state taxes, and trigger a series of questions. How to prevent and control the risks of faking the VAT invoices is a serious problem to be solved urgently, which is the background of this paper.First, this paper defines the conception of VAT invoices and the crime of falsely making out special invoices for VAT from the view of tax and law; then describes control measures of the crime of falsely making out special invoices for VAT. Based on the analysis of the status of falsely making out VAT invoices, we get such hazards as reducing the tax base, lying for the export tax rebates, damaging the economic and financial order, and finally affecting the image of the country. All the crimes happened because people are driven by the interests and the defection of the VAT system. The paper analyzed the features of the crime of falsely making out special VAT invoices. Based on a series of typical VAT cases such as petrochemical enterprises in Nanjing and Nanjing DWDF Garment Co., Ltd., the paper analyzed the sources of cases, the process of investigation, the case characteristics, the development trends, and the inspiration of these cases. Then the paper made the comment of the measures of falsely making out special invoices for VAT and the possible problems of the system. With the reference of the advanced experience and successful practices of developed countries, we extract the concept of collaborative governance. The crime must be controlled by the cooperation of the tax department and other non-public organizations. With the mobilizing of the whole society and the establishment of collaborative system and institutional system, the crime of falsely making out VAT invoices can be prevented effectively.Prevention and treatment of falsification of VAT invoices is a complicated, huge systematic project, that the government and other public sectors must be involved. So the combination of public management theory has a certain significance to this study. This paper introduces the collaborative management philosophy, and provides a new theory support and perspectives to solve the actual problems of Nanjing. This paper takes Nanjing as the research object, uses the typical case of the empirical analysis, which has certain innovation in the section of selecting research object, and makes the research results established on the basis of reality, and has a certain guiding significance to our future work.