Research On The Supervision Issues In The Falsify VAT Special Invoices

Since May 2016,the state has included all the industries that are still paying business tax into the scope of value-added tax collection.The comprehensive promotion of “reform of the reform of the camp” has had a profound impact on the reform of economic development,tax revenue,fiscal system and taxation system.At the same time,however,some lawless elements have emerged.They took the opportunity to launch illegal activities that falsely invoiced VAT invoices,which largely undermined a stable economic order.Therefore,how can various administrative departments strengthen supervision and how to make heavy punches and profits? The sword,the soft attack on the crime has become a problem worthy of scrutiny by the public administration.After the full implementation of the reform of the camp,the tax authorities and a number of public administrations have launched strict supervision over the invoicing enterprises,as the comprehensive promotion of the reform is to include all industries in the scope of taxation of value-added tax,although this measure has been alleviated.The burden of the enterprise simplifies the tax system,but the huge temptation to pay less taxes makes the VAT invoices flooded,and the value-added tax has become the most involved tax in economic crimes.After the comprehensive reform of the camp,the risk industry that falsified the special invoices for value-added tax was further expanded,and some new illegal problems and illegal means were created.This made the work of taxation and other public administration departments even more challenging.Therefore,increase the virtual It is an important issue in public management to increase the supervision of the special invoices for value-added tax,increase the intensity of cracking down on criminals,analyzeand summarize the characteristics and causes of crimes,and propose reasonable preventive measures.This article takes the relevant concepts of the VAT and the false invoices for VAT invoices as the entry point.According to the two actual cases and the number of cases of VAT special invoices,the amount of tax evasion and the number of people involved in the past few years,This paper analyzes the current situation,problems and causes of the crime of falsely opening special invoices for value-added tax in China,and discusses the further strengthening of prevention,monitoring and post-processing,and finally puts forward relevant countermeasures and suggestions.The article combines the author's own experience in the work of the tax bureau,reproduces the whole process of invoice management,data monitoring,and risk enterprise verification,analyzes the status quo,problems and regulatory recommendations of the crime of falsely opening special invoices for value-added tax in China,and studies the special value-added tax The problem of the invoice,analyze the reasons for the criminals to take risks,according to the characteristics of the current VAT special invoice behavior and the previous investigation and handling experience of the VAT special invoice case,from the government supervision ability,tax enforcement law enforcement and financial sector The reasons for this problem are comprehensively analyzed from multiple angles such as the management of the acceptance bill.The last chapter summarizes,based on the above-mentioned problems,analysis problems,and problem-solving contexts,proposes comprehensive monitoring measures for the public sector to open the VAT special invoices under the new tax system after the reform.The innovation of the thesis lies in how to use modern technology and big data application platform to predict,conduct real-time monitoring and post-mortem analysis of the false opening of VAT invoices,and proposescientific and effective monitoring measures for taxation,public security departments and finance departments.