Study Of Countermeasures To Restraincrimes Of Falsely Making Out Specialized VAT Invoice Under Taxation Law Perspective

It is noted in practice that the modus operandi of some cases of falsely making out specialized VAT invoiceare quite subtle and deceptive,which increases difficulties in punishment afterwards.Some cases are involving various provinces and cities and particularly large amounts.The involved unit and person are often unable to restitute,causing irretrievable and huge loss to the country and society.Therefore,“source control” and “prevention beforehand” is especially important to prevent and control of such cases.This paper is based on the above background and understanding.It firstly analyzesthe connotation of behavior of falsely making out specialized VAT invoice from perspectives of tax and legal,cards theperformances of such behavior in all aspects of circulations,and points out that such behavior violates the tax administration system of the country,including system of tax collection,accountant book management and invoice management,etc.Secondly,it generally introduces the condition of special governance to falsely making out specialized VAT invoice in Shanghai,followed by analysis to conditions and characteristicsof crimes of falsely making out specialized VAT invoice in Shanghai in referenceto a second trail case indicted by a branch of procuratorate in Shanghai,and then introduces each of the selectedtypical cases,sums up their modus operandi,and comes to the enlightenments.Thirdly,combining with the characteristics and specific cases of crimes of falsely making out specialized VAT invoice in Shanghai,it analyzes the cause of such behavior from perspectives of consciousness of taxpayer,tax provisions,collection management.Finally,referring to foreign advanced VAT system and experiences of tax collection and management,it targeted proposes countermeasures to restrain crimes of falsely making out specialized VAT invoice in Shanghai from perspectives of industrial and commercial registration,general management to general taxpayer,VAT provisions,policies,collection and management system and consciousness of taxpayer,etc.It is a systematic project to prevent and control crimes of falsely making out specialized VAT invoice,which involves various department and scopes of law.This paper is to analyze andcontemplatethe issue only merely from the perspective of tax law.There are some limitations.However,as this paper takes such crimes occurred in Shanghai in recent two years as study objects,and it is during the period of overall promoting the reform program of replacing the business tax with a value-added tax,it has relatively strong pertinence and timeliness and has a certain guiding significance to the practical works.