Research On Legal Regulation Of Falsely Making Value-added Tax Special Invoice

Since the implementation of the tax sharing reform in 1994,VAT is one of the most important taxes in China's tax system,occupying a very important position in national economic activities.From a certain point of view,the value-added tax separation mechanism and tax deduction system make the special VAT invoice not only have the value of the invoice itself,but also have the value function of common currency.This feature has made many lawless elements flocking to it.A large number of VAT invoices have been falsely issued.The amount of tax involved is huge and has a wide spread.Moreover,in such cases,the crime of falsely making out special invoices for value-added tax has the characteristics of trans-provincial nature,concealment,diversity,and numerous people involved,which brings certain difficulties to the judicial organs in their investigation and determination.In tax-related cases at this stage,the proportion of falsely issuing special invoices for value-added tax is relatively high,which has seriously damaged the state's tax collection and management system and caused great losses to the state's tax revenue.Therefore,combined with the current situation of falsely making out special VAT invoices in China,the characteristics and behavior of the crime of falsely making out VAT invoices are summarized,the causes of falsely making out VAT invoices are analyzed,relevant laws are improved,effective control measures are taken,the behavior of falsely making out VAT invoices is severely cracked down,and the spreading trend of falsely making out VAT invoices is curbed.This article is divided into the following four parts:The first part mainly puts forward the background of studying the false issuance of special VAT invoices and the current situation of false issuance of VAT invoices in China,introduces the concept of VAT,the development process of VAT in China,and expounds the role of VAT invoices.The second part mainly introduces the relevant provisions of tax law and criminal law on the act of falsely issuing special invoices for tax increases.The third part mainly introduces the concept,characteristics and behavior of falsely issuing VAT invoices.This part comprehensively and profoundly analyzes the causes of false issuance of special VAT invoices.The fourth part mainly introduces the suggestions on the management and improvement of the VAT special invoice system in our country,mainly from the aspects of perfecting the tax legal system,the assistance and cooperation of various departments and strengthening the measures to crack down on the false issuance of VAT special invoices in order to achieve the purpose of preventing and controlling the false issuance of VAT special invoices.