Research On The Comprehensive Management Of Special Invoices For Value-added Tax In Yunnan Province

Since new taxation system reformation in 1994,there is a good policy of agriculture in our country,that agricultural producers can enjoy duty-free policy when they sale primary agricultural products farmed by themselves.The tax burden on the agricultural producers is relieved by the regulation,and the enthusiasm of the production is encouraged.It's stipulated that agricultural products purchase firms can deduct the input tax by calculating of agricultural products purchase invoice issued by themselves.The purchase invoice can only be used when the companies buy primary agricultural products from farmers.At the same time,general VAT taxpayers can get ordinary invoice if purchased from small-scale taxpayers of agricultural products.Both kinds of invoice may provide input VAT according to 13% tax rate for those firms.However,due to lack of effective supervision and control,the situation is showed that falsely making out the agricultural products purchase invoice to offset tax money phenomenon occurs frequently,and even open the floodgates.By using of characteristics of the policy,some companies deduct input VAT by issuing the purchase invoice through the fictitious business of purchasing agricultural products,and further making out falsely special invoices for VAT to their downstream enterprises.It can make the country tax loss,and cause a serious impact on economic development.This paper is reviewed and elaborates,from the information asymmetry theory,governance theory,the status of VAT system and the related research at home and abroad,the development and evolution of VAT in our country,which leads to the special invoices for value-added tax on purchase of agricultural products firms and further analyzed.Because the special invoices for value-added tax is special regulation of value added tax in our country,they are almost not used and researched abroad.Therefore,here such foreign study is only replaced by VAT.Based on the empirical studies of agricultural tax preferential policies,the actual tax illegal cases in Yunnan province are used for case study in the paper,and the data are from tax illegal cases statistical situation of Yunnan province in recent years.The study shows there is loophole in the current tax policy and criminals can use it easily.It is worth we think deeply how to fundamentally change this.