The Impacts Of Replacing Turnover Tax With A Vat In All Sector On The Crime Of Vat And The Prevention Of IT

As the reform of value-added tax finished, there are many new characterrristics of the crime of VAT. There is analysis of the crime of VAT, and based on which it is easier to preventing the crime of the VAT.This paper which is divided into five parts is discussing as follow:In the first part of dissertation, the overview of VAT includes the implement background, details and effect. In the second part, this article makes a review of the effection of the reform, including the profession, definition and quantity. In the third part, this article makes analysis on the reason of the crime of VAT, holding the idea that the reason of the crime of VAT contains benefit driving, local protectionism, the faultiness of the tax system, the flaws in tax collection, the defects in legislation, the flawed justice system. In the fourth part, there is introduction to different systems of foreign countries, including Germany, Sou-th Korea and America. In the last part, this article propose some countermea-sures to prevent the crime of VAT.