Research On Falsely Invoices Of Agricultural Product Value-Added Tax In Yunnan Province Under The Background Of Big Data

Since the value-added tax levy,the issue of false value-added tax invoices has always existed,and the agricultural value-added tax purchase invoices have always been "favored" by criminals because of its "self-paying,self-paying,exempting,and post-paying" characteristics.In response to the problem of falsely issuing agricultural product value-added tax invoices,the State Council and relevant departments have repeatedly perfected China's provisional regulations and implementation rules for value-added tax.Tax authorities at all levels have also taken many actions to combat this illegal crime,but it is still prohibited.This article attempts to combine the era background of informatization,cut in from the perspective of big data,and build a tax big data platform to provide a way to solve the problem of false value-added tax invoices for agricultural products.This article mainly adopts the research methods of literature research,comparative analysis,descriptive research,and case analysis.First,it summarizes from the information asymmetry theory,game theory and related research,and then combines the current situation of Yunnan agricultural product value-added tax collection and management,and In 2018-2019,the case of investigation and handling of false agricultural product value-added tax invoices in Yunnan Province was analyzed,the characteristics and causes of false agricultural product value-added tax invoices were sorted out,and the big data theory was used to promote the construction of tax big data platforms in stages: At this stage,with the help of the Golden Tax Three-Phase Tax Management System,select reasonable and effective early-warning indicators to build a risk early-warning model;2.At the second stage,use the "digital agriculture" big data platform to monitor the entire process of agricultural products circulation and help tax Big data platform construction.3.In the third stage,build a tax big data platform,develop and improve a risk early warning model,connect to the "digital agriculture" big data platform,use big data technology to collect and organize information from multiple departments,share information,and improve the efficiency of collection and management.Through the construction of a tax big data platform,the problem of false invoices for agricultural product value-added tax invoices can be solved from the source,which can not only protect the interests of farmers,but also prevent the loss of national taxes.