Study On The Countermeasures Of Xuzhou City's Falsely Issuing Special VAT Invoices

In recent years,the case of falsely issuing special invoices for value-added tax has become more and more serious,which not only consumes most of the energy of the grass-roots tax departments,but also causes a large number of national tax losses.In recent years,tax departments at all levels have attached great importance to the cases of falsely issuing special invoices for VAT.The State Administration of Taxation,in conjunction with the Ministry of Public Security,the People's Bank of China and the State Customs Administration,has continuously cracked down on the crime of falsely issuing special invoices for VAT.However,under such pressure,the cases of falsely issuing special invoices for VAT are still showing an increasing trend,and show the characteristics of specialization,gangs and intelligence,which requires us not to follow the old-fashioned,innovative management methods.This paper mainly uses literature search method,empirical analysis method and other means to sort out the characteristics and trend of virtual VAT,and to analyze and summarize the previous governance methods.Combining with the latest characteristics of falsely issuing special invoices for VAT,this paper attempts to tap the potential of large-scale application from the perspective of big data theory,relying on the large data platform currently used by Jiangsu tax system.This paper mainly seeks new ways to deal with the crime of falsely issuing special invoices for VAT from the following aspects: 1.Make full use of existing platforms to build a scientific early warning model.Give full play to the data advantages of tax bureau,use cloud platform,data platform and other systems to build false alarm model,especially for the supervision of new enterprises and high-risk enterprises.2.Give full play to the application of big data technology in audit.As the last line of defense for tax collection and management,audit is also the most effective means to crack down on illegal and criminal activities of falsely issuing special invoices for value-added tax.However,in practical work,it still faces the problems of inaccurate selection of case sources and too much inspection work.This paper attempts to use the big data method to analyze and process the data,to make a precise portrait of the false cases,and to discover the doubtful enterprises in time,so as to provide a basis for the active case selection.On the basis of precise case selection,the large data platform is used to conduct a comprehensive pre-investigation analysis of the enterprises involved in the case,so as to achieve targeted,so as to improve the accuracy of the inspection.Big data technology is a hot topic in recent years.It has great advantages in government management,especially in tax management.Big data technology can comprehensively analyze tax-related data of various industries.Through the study of past cases,it can model industry risks and effectively improve management efficiency.This paper mainly relies on the big data platform of the existing tax system to make a comprehensive use of tax-related data,which makes an effective exploration for the application of big data in government management.