Research On The Countermeasures To The Problem Of Making Out Special Invoices For Value-added Taxunder The Information Background

With the continuous penetration of "Internet +" into all walks of life,,the informationization changes widely infiltration in all walks of life,quietly changing the enterprise’s production management way,means of capital transaction,business model,with large data wave of self innovation,allows businesses to become more vitality and competitiveness,but also provides a breeding falsely making out special invoices for VAT behavior of the soil.Camp,instead of tax cuts JiangFei fall to the ground,"pipes" reform of dividend release,in the new period of falsely making out special invoices for value-added tax behavior with the aid of network gradually show the characteristics of the informationization and specialization,to conceal,complete chain of crime,the structure of the organization is complex,and through the traditional way of investigation is difficult to discover the clues,target,extracting evidence.This not only consumed most of the energy of the inspectors to identify the evidence,but also caused a serious loss of tax revenue.Can not make full use of and grasp the information technology to marketdocking and taxpayer,will become the constraint of the development of the tax inspection department,the traditional four link works in independent auditing the gripper,also needed a large data of break through the traditional manual work mode,shift in the direction of the scientific,systematic and informatization.In order to more accurately crack down on the behavior of falsely issuing special VAT invoices and create a fair and harmonious tax business environment,tax inspection departments are urgently required to carry out information reform due to the change of time.It has become a new opportunity and challenge to realize the information equality between the two sides and to break down the regulatory barriers.However,the informatization construction of tax inspection started late in China,and it still needs to be improved in the aspects of the framework mode,functional positioning and working mode,so it is necessary to explore and summarize the rules in practice and experience.This article through in-depth analysis of the causes and characteristics of falsely making out VAT invoice behavior,trends,as well as to the necessity of its governance,contrast to find the current tax inspection department "big data" mode in invoice management board and vulnerabilities,can be targeted,to develop a targeted risk early warning indicators and develop more intelligent comprehensive dynamic monitoring system of invoice.Of course,the problem that management falsely makes out value added tax special bill is not accomplished in one move,not only need the participation of tax inspection department and management,the internal collaboration of tax department,effective guard;Interconnectedness outside the department,the cultivation of social environment and the improvement of taxpayer compliance also play a role.This is the result of the comprehensive influence of system,system,manpower and externalfactors.It is of great significance for tax inspection departments to strengthen risk prevention,optimize inspection function,and establish an information-based,independent and scientific inspection system,so as to maintain tax order and promote economic development.