Research On Fake Invoicing VAT Invoice Management Based On Multiple Governance Theory

Since May 1st,2016,China has fully replaced the business tax with value-added tax,which has become the most important type of tax in China's tax structure.Earlier this year,the head of the State Administration of Taxation Inspection Bureau underlined:"After the comprehensive reform of the VAT,there will be new changes in the areas and methods of making out fake VAT invoices."Theoretically,the full implementation of the reform accelerates tax simplification,reduces the burden on enterprises,and restricts the VAT invoices crime.However,VAT deduction is based on the tax specified on the VAT invoices and other vouchers.The criminals take the risk to fake VAT invoices crazily due to the huge temptation to tax deduction,which leads to a huge loss of national taxes.The huge loss of taxes has caused the disorder of national tax and economic order.It has a serious impact on the economic development of the country and the economic life of citizens.Finally,the amount of false invoices will be aggregated to the growth of local GDP.The figures of distortion are not the true manifestation of local economic development and it will ultimately affect the government's judgment on the local economic situation,influence the government's economic management and decisions,and even undermine the government image.Based on the theory of governance in the public administration discipline,this paper actively advocates the pluralism of the governance subject.It advocates that besides the government the market subject and the social subject can participate in the management and regulation of public affairs,and applies the theory of multiple governance to the management of faking VAT invoice.By describing the present situation of China's governance of faking VAT invoice in recent years,this article analyzes the problems and reasons that exist in the management of China's special VAT invoices.The reasons for growing behaviors of faking VAT invoices are complex and diverse.It is not necessary to rely solely on the power of the tax authorities to curb the occurrence of this phenomenon from the root causes.It requires the cooperation of other government departments,enterprises and the society,and they should further aware the seriousness and danger of faking VAT invoices.Therefore,this paper proposes that a multi-governance system should be established to manage the fake VAT invoices.The tax authorities,other government departments and agencies,the general taxpayers and the general public should form a multi-governance subject to coordinate and cooperate and manage the fake VAT invoices effectively.