The Research Of Cross-sectoral Collaboration In Management Of Falsely Making Out Of VAT Invoices In P City

Value added tax is the largest tax in China.The main way of collecting and managing VAT is to control the tax by the invoice.The behavior of falsely making out of VAT invoices destroy the economic order and cause the loss of national tax.City P integrates the professional advantages of the four departments of Taxation,public security,customs and the people’s Bank of China,and cooperates with the procuratorate and the court to carry out cross-sectoral collaboration to jointly crack down on tax fraud.However,the development trend of criminal gangs and specialization,strong anti investigation ability,cross regional and cross industry crime makes the investigation of cases more difficult,and puts forward higher requirements for close cooperation between departments.In order to establish a more efficient and smooth cross-sectoral collaboration mechanism,it is necessary to evaluate and analyze the operation status of cross-sectoral collaboration in P City,find out the problems and reasons,and then find out the perfect countermeasures.First of all,this paper describes the current situation of false invoice crime in P City,analyzes the development trend of false invoice behavior in P City,and introduces the goal,participants,cross-sectoral collaboration mechanism and effectiveness of the rectification of false invoice in P city.Secondly,this paper introduces three typical cases of P city’s remediation of false invoice,and uses the theory of collaborative governance and the theory of resource dependence for case analysis.Thirdly,based on the theory of collaborative governance and resource dependence,this paper evaluates the existing problems of cross-sectoral collaboration in P City:lack of collaboration subject,formalization of collaboration mechanism,low efficiency of collaboration implementation,and insufficient integration of information sharing data.The causes of the problems include: lack of legal support for inter departmental cooperation,imperfect cross-sectoral collaboration mechanism,self-interest and interest driven organization,and inadequate coordination mobilization and publicity of the rule of law.Finally,this paper puts forward countermeasures from the four aspects of system construction,organization construction,cultural construction and technical construction,so as to provide some reference for improving the cross-sectoral collaboration of false invoice.