The Study On The Countermeasures Of Preventing The Crime Of Special VAT Invoice

Since 1994,our country considered VAT as the core of tax reformation,it began to implement value-added tax output minus income tax deduction system.Since special invoices for VAT as a kind of valuable ticket in tax administration and financial expenses,it is not just a legal proof,but also a kind of effective management tools.And it is because the special invoices for VAT has these attributes,those criminals wantonly to product,sale and use false invoices and other illegal activities to make profits,which seriously disrupts the order of VAT's collection and administration,causing huge loss of state tax.Especially after the implementation of the the plan that BT reforms to VAT,the number of VAT taxpayers and the usage of special invoices saw a great increase,however,the criminals of special invoices for VAT on the market became more and more serious.So,it is necessary for our country to do a more in-depth study of the prevention mechanism of the special invoices for VAT crime problem.At the same time,it also helps the special invoices for VAT to play its role preferably.In this paper,I carried on a thorough analysis on the causes,harms and characteristics of the crime of the special invoices for VAT.At the same time,refer to the cases of the crime of special invoices for VAT,I analysed the existing problems on the management of the crime of special VAT invoices,and makes references to the advanced experience and successful practices of the United Kingdom,the United States,France and other developed countries.I proposed to prevent the crime of the special invoices for VAT,it is necessary to perfect the policies of the VAT constantly,to deepen the application of the new management system of VAT,and to strictly implement the tax collection and management regulations.Meanwhile,we should also construct the tax-related information platform,deepen the social comprehensive management of the tax affairs work,and try to create a faithful tax payment environment,To form a good atmosphere of the whole society to assist tax administration.