The Study On The Management Of Falsely Making Out Special VAT Invoices

In 1994,the implementation of the new tax system,this VAT-based circulation tax system also brought the value-added tax invoices on the market,the tax deductions for the characteristics of taxpayers to bring economic benefits induced a series of imaginary VAT Ticket illegal activities seriously infringe tax revenues.The annual tax revenue of the country accounts for more than 80% of the fiscal revenue,and the value-added tax revenue accounts for about 40% of the tax revenue.Therefore,the importance of the value-added tax revenue to the tax revenue and the dependence of the fiscal revenue on the tax revenue are considered.It is necessary to study the risk management of false value-added tax tickets.In particular,with the full implementation of “reform from business operations,” the use of value-added tax(VAT)tickets has increased significantly.The type,scope,and type of business that VAT deals with have also expanded,and the complexity of upstream and downstream businesses has continued to rise.The risk of VAT invoices shows an explosive growth trend.Under such a background,it is necessary to conduct in-depth research on countermeasures to prevent the risk of falsely opening VAT bills,to curb the illicit activities of lawless elements and ensure the collection of taxes.The overall research idea of this article is to ask questions,analyze problems,and solve problems.The first chapter of the introduction is to ask questions.The core issues to be studied in this paper are: effective risk management of false value-added tax special invoices in order to cope with the problem of tax revenue infringement.The final result is tax revenue.The analysis of the core issues raised is mainly carried out in three parts: theoretical analysis,imaginary analysis of related issues,and case analysis.Among them,the theoretical analysis part includes the literature review in the second chapter and the third chapter outlines the virtual value-added tax vote.The third chapter summarizes the relevant concepts first,and then discusses the causes and harms of imaginary VAT issues.In view of the numerous hazards involved in the imaginary VAT exemption,it is necessary to adopt appropriate control measures for the imaginary opening of special vouchers.Therefore,the history of management and control measures is studied.The fourth chapter embodies the analysis of the problems related to imaginary openness.First of all,it summarizes the overall situation of virtual open cases,followed by research on the characteristics of committing cases,and finally discusses the existing issues of risk management work in detail.The fifth chapter is the case analysis.Two typical cases are selected.The current risk management work is specifically analyzed from the perspectives of comprehensive use of tax bureau systems to identify risks and the use of internet+supply chain thinking to identify risks.In the analysis process,on the one hand,it confirms the problems existing in the risk management work put forward in the previous chapter.On the other hand,it summarizes the successful experiences of current risk management work and provides factual basis for the discussion of risk control measures.The last chapter is to solve the problem part.Focusing on the existing problems of risk management work discussed previously,combined with some inspirations and related information collected from case studies,we have improved the risk closure management system,improved the level of Internet information collection and analysis,and established and improved information exchange sharing mechanisms.The four perspectives of collaborative governance are to discuss the risk management measures for falsely issuing value-added tax tickets.