Research On Preventing Business Companies From Falsely Making Out VAT Invoice

The management of invoices has always been an important part of tax administration in our country.As a special invoice,the value added tax is an important part of invoice management.However,the problem of falsely making out special VAT invoices was accompanied by the reform of the tax system in 1994.Although our country spends tremendous financial,material and manpower resources to establish and improve the golden tax project and strengthen the management of value added tax invoices,there are still many illegal and criminal activities.In particular,in recent years,the reform of the commercial system and the administrative examination and approval of the tax system have substantially reduced the threshold for the registration of enterprises.Procedures of tax collection have been simplified and the number of enterprises has soared.Because of their simple registration,easy hiding,a wide range of operation,easy sale,business enterprises are selected by criminals.They are often used as a carrier of falsely making out special VAT invoices.The risk of falsely making out special VAT invoices is particularly prominent,which has seriously disrupted the normal tax and economic order,bringing huge losses to our country.Therefore,combined with the typical case of falsely making out special VAT invoices in business enterprises in Hefei,this article analyzes the means of crimes and the characteristics of cases.This article analyzes reasons for falsely making out special VAT invoices from four aspects,including the current value added tax system,interests driven,characteristics of business enterprises and tax authority responses to management.This article points out three major difficulties of business enterprises'prevention of falsely making out special VAT invoices.Finally,it puts forward business enterprises' prevention policy advice of falsely making out special VAT invoices.