Falsely Making Out Special VAT Invoice Issue Control Research In China

In our country, and the transfer of value added tax is the most important taxes, is also China’s most important financial backbone of taxes, in the daily management of value-added tax, value-added tax invoices is have a vital role. Special invoices for value-added tax also has the characteristics of the voucher and negotiable document, it also makes more and more criminals will start special invoices for value-added tax as their tools of making a profit, they are not available transaction, under the condition of falsely making out special invoices for value-added tax for companies used to offset tax money, illegal income, and therefore got huge huge tax loss to the country, and destroyed the efficient and effective internal audit mechanism of value added tax,weakened the tax credit mechanism, and thus triggered a series of social problems.The first part is the introduction part of this paper, mainly introduced the research background and significance of this paper,and the research status of related issues at home and abroad, and expounds the research methods and ideas of this article.The second part is a review of the value added tax system,which defines the value added tax, special invoices for value-added tax and special invoices for value-added tax.Again according to the theory of tax compliance, game theory and other related theory as the theoretical basis, the control of falsely making out special invoices for VAT and its related situation in the case study summary, provide a reference for research in this paper.The third part summarizes the current our country falsely making out invoice with related cases "falsely making out this" into the mainstream, commit crime increasingly to conceal, good at using loopholes, and combining with other economic crimes such as several major characteristics and trends,as well as to our country current controls the main methods of falsely making out special invoices for VAT and the existence question has carried on the preliminary discussion, provides ideas for the solution of the problem.The fourth part collected at home and abroad and the control of falsely making out special invoices for value-added tax related typical experience both at home and abroad,respectively in informatization construction, law enforcement authority, pay taxes and tax management, protect the few bedding face six items, and summarizes the refine the inspirations of related.The fifth part for asking question, from the perspective of public management control measures are put forward, respectively is: to create a good faith tax payment environment, improve value-added tax system design, construct a collaborative work control system,set up scientific system of tax collection and administration. The problem of the special invoices for value-added tax is controlled by four arrows and multiple measures.