Research On The Management Of VAT Invoices Especially The Consistent Flow Of Goods,Funds And Invoices

It has been twenty-four years since "the consistent flow of goods,funds and invoices" was used as a criterion to determine whether an enterprise constitutes a false invoice for VAT.As an ideal mode to adapt to the simple trade economy of the last century,it is increasingly divorced from the reality of social and economic development.Although the CTAIS promotes the "three-tier consistency" depends on its powerful function of checking and comparing,it is for this reason that the above contradictions are more acute.This judgment mode needs to be changed urgently.In this paper,the author makes an analysis from both positive and negative aspects.Firstly,an absolute idealized model is put forward,which conforms to the "three-stream consistency".Then,the typical cases of "three-stream inconsistency" are explained,and the causes of the problems are found out from the contradictions between the two,and the corresponding countermeasures are put forward.It will provide reference and help for the future policy reform of this problem.