Research On The Auditing Of False VAT Invoice Under The Background Of Informationization

In recent years,the National Auditing Office has always regarded taxation,customs,and treasury departments as the key areas of audit supervision.Audit Office has an efficient method to combat VAT invoice crime.The false value-added tax invoices involve the flow of funds and bills.Therefore,the audit department has certain advantages in the detection of such crimes.In particular,the use of relevant auditing technology in this area can be achieved through cooperation with the taxation and public security departments in conducting related investigations.From the greatest extent,it reveals the criminal facts of such imaginary VAT invoices and actively implements governance rectification.However,from the current stage of practice,it is still in the exploratory stage for such auditing,and lacks relevant research and method induction guidance.At the same time,under the informational background,auditing informatization has also become another focus of computer technology application.Combining the computer technology system with the characteristics of the audit work and using it will certainly be one of the focuses of the audit work in the future,and it is also an inevitable trend of the development of the relevant auditing technology.The purpose of this article is to promote the development of national audit,summarize the audit model of false value-added tax invoices,and explore the possibility of improving the existing audit methods in the context of information technology to support the development of audit services in the country's governance.The article first introduced the concepts related to value-added tax invoices.It briefly summarized the current state of supervision and inadequacies of such violations.After that,it outlines the significance and status quo of the development of China's government audit informationization in the context of informationization.Then it begins to discuss the relevant content of the government auditing for the enterprise to create a false valueadded tax invoice.It analyzes the significance of its production and the practical content at the current stage,and sums up the “real business imaginary opening”,“yin and yang votes”,“ "Opening up," "opening a void ticket " and the direct issuing of fake invoices discovered by the audit which are common virtual tricks.This article explains the development of this crime from the four aspects of the initial link,the end link,the preferential tax policy,and the anti-counterfeit tax control system loophole.The reason has come to the point that it is necessary to carry out an imaginary VAT invoice audit.On the basis of the above analysis,combined with the author's own experience in related auditing practice,taking the concrete case of the company's imaginary “white sugar ticket” as the carrier,the article summarizes the method of auditing the value-added tax invoice based on t the “fund flow” “goods flow” and “bill flow”.It also summarizes the drawbacks.Finally,in order to solve the limitations of the existing methods,the paper uses computer technology to improve the existing method by analyzing more complex virtual auditing “golden ticket” auditing practice cases.It shows the limitations of the method and the direction of improvement.At the same time,in the macroscopic aspect,it puts forward the improvement of the cooperation between the taxation department and the auditing department,the improvement of the value-added tax system and management model,the strengthening of auditing technology innovation,and the improvement of auditing construction of big data.