Research On The Transformation Of Falsely Making Out Specialized VAT Invoices Crime Investigation Mode

At present,the situation of falsely making out specialized VAT invoices crime is severe and complicated.Traditional investigation mode has the disadvantages of single source of clues,low investigation efficiency,and inability to penetrate the whole chain.It cannot cope with the escalating crime methods.Therefore,the transformation and upgrading of crime investigation mode is inevitable.Combined with the current background of economic crime investigations to promote the "informatization construction,data-based actual combat" background,this article puts forward the transition direction of the investigation mode as the " data-guided investigation mode",and strives to put forward a solution to the crackdown of the crime of falsely making out specialized VAT invoices from the macro level of top-level design and the micro level of practical application.The body of this article consists of five chapters.The first part systematically sorts out the current research situation of investigation mode of falsely issuing special value-added tax invoices crime,and analyzes the basic concept of investigation mode.The second part discusses the concept of crime of falsely issuing special VAT invoices and the criminal means.Aiming at the prominent characteristics of the current false criminal chain,the criminal methods are divided into three major links according to the crime process,and the inevitable phenomenon of capital return is pointed out.On this basis,we analyze the tax data characteristics and capital data characteristics of falsely issuing special value-added tax invoices crime.According to the current severe and complex criminal situation,the third part points out the characteristics and disadvantages of the traditional criminal investigation mode,and highlights the necessity of transforming the investigation mode.By combing the historical context of China's criminal intelligence work,the fourth part proposes the transition direction is the data-directed investigation mode,and refines the features based on a comparative analysis with the traditional kind.The fifth part expounds the operation of the data-guided investigation mode from the macro level and the micro level.Firstly,it is pointed out that the top-level design should be carried out in three aspects: unblocking data acquisition channels,developing and perfecting crime-like models,and establishing a scientific flat command system to provide data foundation,technical support,and organizational guarantee for the operation of the data-guided detection mode.Secondly,the practical application of the investigation mode in the field of falsely issuing special value-added tax invoices crime has been detailed,including online monitoring,online operations,fund analysis,cracking,and obtaining evidence.