Research On The Governance Of VAT Invoice Illegal Behavior

At present,China’s VAT invoice deduction system began in the reform of tax system in the early 1990s,and VAT was the core of this reform.In addition to acting as a transaction voucher in our country,invoices are also given special tax control functions for collection and management purposes.However,due to the diversity of identities,the disruption of the tax system,the insufficiency of legislation and the lack of management,VAT invoices have become a powerful tool for criminals to seek personal gain.The illegal and criminal acts have occurred one after another,such as manufacturing and selling fake invoices,virtual invoicing,illegally obtaining invoices,and fraudulently obtaining export tax refund by illegal invoices at the export link.These illegal and criminal acts have seriously undermined the collection and management of VAT,causing a significant increase in the rate of tax loss.Especially after implementing the change that BT reforms to VAT,the number of VAT taxpayers has risen sharply,which has led to a significant increase in the demand for VAT invoices,however,resulting in an increasing number of VAT invoice violations.As a microcosm of the national crackdown on illegal and criminal activities,the problem of value-added tax invoice violations in hainan,which has further confirmed its harmfulness,typical characteristics and means of committing crimes in recent years.In this paper,combines the inspection examples of our province,refines the characteristics and trends of the infringement behaviors in the emergence stage,and that the causes and harmful consequences of illegal behaviors are deeply analyzed.Drawing on the successful experiences of the United Kingdom,Japan,Canada and other countries,this paper believes that the key points for preventing and controlling illegal and criminal activities using VAT invoices are the following:optimizing tax legislation,continuously improving the VAT system,and cutting off the interest chain of both parties in the transaction.At the same time,we must do a good job in building a tax-related information sharing platform,deepen the comprehensive taxation of the society,raise the awareness of the majority of consumers in the form of rewarding taxes,and form a good atmosphere of tax governance and tax protection in the whole society.