Research On The Deduction Of Special VAT Invoices In Gold Transaction

In recent years, driven by illegal interests,many companies and individuals regard gold transactions as baits,the phenomenon of using special VAT invoices for false deduction of value-added tax happens now and then.And according to a large number of data reflected by the media reports,this phenomenon has intensified the trend of development,therefore we should pay enough attention to this kind of phenomenon.In this paper,we study the behavior of using gold transactions for false VAT deduction,based on the analysis of the relevant policies and transactions system of the value-added tax of gold transaction,taking the typical"gold ticket" cases as the breakthrough point.It reflects the problems of the special VAT invoices of gold transactions, which is caused by the interruption of the chains of special VAT invoices.Combined with the analysis of its causes and the experience of other countries,this paper discusses the management thoughts and methods of the value-added tax of gold transaction and the gold transactions system,and puts forward the measures of the special VAT invoices deduction in the gold transactions,providing advice on reducing the occurrence of such cases.The research contents of this paper are as follows:The first part: Introduction.It mainly expounds the background and significance of the topic,the history of the development of the gold value-added tax and the brief introduction of the "gold ticket" cases,then the literature review and research methods.Finally, this part summarizes the innovation and deficiency of this paper.The second part:A theoretical analysis of the special VAT invoices deduction in gold transaction.This part expounds the development history and presents situation of China's value-added tax system and gold transactions system,explaining the basic forms of the operation of the value-added tax and the significance of the collection mode.Then,the part analyzes the behavior patterns of the false VAT deduction in the gold transaction and summarizes the special VAT invoices system,to provide research objects and guidance for the prevention and mitigation of such conducts.The third part:The current situation and problems of special VAT invoices deduction in gold transaction.This part uses the analysis of the typical "gold ticket" cases to make specific empirical research,combined with the analysis of the data,it is concluded that the direct and indirect harms of the value-added tax in the gold transaction,finally sorted out the problems reflected by the cases and the specific performance.The fourth part:The causes of the problems in the deduction of special VAT invoices.This part introduces the current China's VAT system, tax management and tax law enforcement level and the subjective aspects of the perpetrator,to analyze the reasons for the formation of tax related illegal economic behaviors,and achieve the purpose of taking appropriate preventive measures.The fifth part:The research and experience analysis of gold tax policy in foreign countries.Mainly contrasts the features of the United States, Britain and France as well as Germany and Japan in the policy of gold value-added tax,and their characteristics in the tax inspection and management,to provide references for China's tax policy and tax administration.The sixth part: Suggestions on the management of special VAT invoices for gold transactions. Combined with the foregoing content in the improvement of the gold transaction value-added tax collection system,to improve the tax management mode of the gold value-added tax and construct the atmosphere of good social tax protection and the experience in other countries,providing the practical point of view of prevention and control measures.