Research On The Investigation And Countermeasure Of Falsely Making Out Invoice For Value-added Tax In Transportation Industry In The Context Of Business Tax Changes In Value-added Tax

Since 2012,The pilot that business tax replaced value-added tax(VAT)started put into effect,the transportation industry as the first batch of pilot industry has got into a chain of valueadded tax,which not only benefit to the strengthening of the tax regulation of transportation enterprises,but also is in favor of reducing the tax burden of the transportation enterprises,and promote the transformation and upgrading of the transport enterprises.But because the reform has just been implemented,the tax authorities lacked of regulatory measures so that the tax burden of transportation enterprises rose in short time.Some transport enterprises asked for others to draw the purchase bills for them as the deductible to reduce the tax burden,and the rising of the value of the special VAT invoice of the transportation and the tax rate difference,so that some transport enterprises took this opportunity to draw the false invoice.The act of drawing the false invoice of transport enterprises had obvious policy.Some transport enterprises took advantage of the tax rate difference to take false action,and the others registered the shell company.For combating the crime of transportation enterprises' drawing the false invoice effectively,the public security officials should pay attention to getting clues through various ways,actively carry out the first investigation to verify the case clues,and take investigation measures to grasp the key evidence of case in time.The investigation countermeasures of drawing the false VAT invoices case of transport enterprises are the research focus of this article.The author analyzed the causes of the frequent cases of false VAT invoices of the transportation enterprises,and summarized the new changes and new characteristics of false means of transportation enterprises through field research of tax authorities and the public security officials and combining experience that some local public security officials dealt with the case of drawing the false VAT invoices of transportation enterprises after the reform.This article summarized investigative measures from business vehicles,product oil,management elements,transportation expenses and other factors that are different from other production enterprises.Also,the article pointed out that collecting evidence of cases should focus on the testimony of witnesses,account books and other evidence,and timely take the cluster campaign to exploit victory.