| Taxation is an ancient fiscal category,and it is also a developmental distribution relationship.According to the nature of the taxation law,my country’s taxation substantive law is divided into 5 categories and 18 taxes.From the implementation of VAT in 1994 to the comprehensive VAT reform in 2016,the value-added tax The proportion is getting bigger and bigger.The value-added tax reduces the tax payable by deducting the input tax.The realization certificate is the special value-added tax invoice,etc.,which makes the special value-added tax invoice of great value in production and operation.The complete value-added tax deduction chain does not have redundant economic benefits.Using fictitious transactions to forge special value-added tax invoices issued or received by the business can obtain unexpected benefits.This is also the frequent practice of falsely issuing special value-added tax invoices.main reason.Although tax authorities at all levels continue to increase their efforts to crack down on the false issuance of special value-added tax invoices and have achieved remarkable results,the situation of false issuance of invoices is still severe,and the country’s tax losses are serious.Under the new situation,analyze and summarize the characteristics and reasons of the false issuance of special VAT invoices,combined with the current supervision status of the taxation department on the false issuance of special VAT invoices,urge the taxation department to better play its main role and integrate into the auxiliary supervision of other public departments It is of great significance to effectively prevent the false issuance of special value-added tax invoices.With the implementation of the reform of decentralization,regulation and service,the taxation department should continue to innovate in supervision and create a fair and sound taxation environment.This article takes the characteristics of false VAT invoices as an entry point,combined with the number of cases of false VAT invoices and tax evasion that have been investigated and dealt with in recent years by the tax authorities of City L,and concludes that the tax authorities of L city have issued false VAT invoices.The effectiveness of the supervision of special invoices,the existing problems,and the reasons for their formation,and then proposed that the taxation department should strengthen the construction of the taxation legal system in the supervision process,publicize taxation policies,laws and regulations for taxpayers,and expose the punishment of typical false cases.Improve tax compliance;it is also necessary to strengthen the daily supervision of the taxation department,improve the pre-,during,and post-supervision,and realize the whole process of tasks can be tracked;further enhance the information exchange and interaction between the public administration departments,and implement joint disciplinary measures to achieve better Good supervision effect.The thesis draws on the author ’ s work experience in the taxation department of City L,combined with the characteristics of the source of false VAT invoices and the inspection and handling of such cases in normal work,from invoice management,tax source management,tax inspection and other departments With different responsibilities,it is concluded that the taxation department of City L has problems in the supervision of the false issuance of special value-added tax invoices.The focus is to make more effective suggestions for the supervision of taxation authorities. |
