Illegal Crime Present Situation, Causes And Countermeasures Of China’s Invoices

Invoice is a primitive evidence for financial revenues and expenditures and accounting, is the important basis of tax inspection, to ensure the accounting information real completion, implementation "to control tax" and "financial management", maintaining the good market economy order is of great significance. But, as the market management system and the imperfect legal system of governance, the invoice crime phenomenon occurs frequently, falsely making out or set of invoice, illegal profiteering purpose invoice,not according to stipulations is rampant use of invoices and other illegal and criminal activities, serious damage to the economic development and social stability. To strengthen the research of invoice crime phenomenon, and puts forward countermeasures, prevent crime, is a profound theoretical problem, but also the realistic problem of urgent.Invoice crime is rampant in the field of value-added tax invoice and commercial invoice, falsely making out or set of invoice, illegal profiteering purpose invoice, no illegal and criminal activities, such as using invoices according to stipulations, manifests the criminal gang, showed a trend of intelligent organization crime, crime means, crime subject scope broad, derivative crime varied, using Internet technology to implement invoice crime characteristics, reflecting the invoice gang, intelligent for invoice crime,duty crime harm such as outstanding, shall be the key.Invoice crime reason is more complicated, including social, external reasons, mainly of invoice crime legislation is not perfect, invoice management is not science, punishment of crime crackdown on invoice is not enough, etc.; Also includes the following individual factors, such as criminal greedy psychology, conformity, and viewpoint of the rule of law is weak, and so on. In the external cause and internal cause, under the joint action of invoice crime emerge in endlessly, banning.Invoice crime is very urgent, to find out, suit the remedy to the case, strengthen the governance of pertinence and operability, avoid band-aid Kaufmann. On the aspects of society, from the invoice crime in a harm tax revenue collection crime the important role of accounting for, from the perspectives of administrative, economic, criminal, invoice crime legislation, effectively curb crime ACTS related to invoices; For further perfecting the invoice management system, establish scientific invoice management system, clear division of tax authorities and tax officials authority, technical equipment invoice management; Already in the event of illegal and criminal ACTS related to invoices shouldstrengthen the taxation, public security and communications departments cooperate,further investigate and punish the crackdown. From individual ways, at the same time of perfect social credit system construction, to change the profit of individual adverse psychological and conformity, earnestly strengthen the learning of invoice management significance, take the initiative to safeguard national economic order and the invoice employees to strengthen their own professional ethics construction, Improve the integrity awareness to pay tax in accordance with the law, strengthen the consciousness of relevant laws and regulations to follow.