Research On The Prevention And Treatment Of False Issuance Of Special Value-added Tax Invoices

VAT(Value-added tax) is one of the most important taxes in China,and China is one of the countries with the widest range of VAT in the world.VAT is closely related to all aspects of national economic life.The VAT special invoice is the most important core carrier in the VAT management system.The VAT special invoice can be used to apply for tax deduction,which contains huge economic benefits.With the levy of the VAT,the cases of falsely issuing VAT special invoices has always been existed and the amount involved is huge,which has greatly affected the country's normal tax order.At present,China's falsely issuing of VAT special invoices shows the characteristics of detailed division of labor,specialization,concealment,violence,and industrial concentration.The difficulty of investigation and handling has further increased,and cases have been repeatedly banned.Although the taxation department and relevant judicial departments have been strengthening their crackdown and control,there are a lot of imperfections which have created conditions for criminals and governance difficultness for the authorities due to the huge economic benefits and immature tax system.Especially in recent years,with the continuous optimization of the business environment,the reform of " Streamlining government and delegating authorities ",and some changes in the tax system,the behaviour of falsely issuing VAT special invoices has increased significantly.Based on the above background,we need to study the cases of falsely issuing VAT special invoices,find out the mechanism of their occurrence,analyse the reasons for their existence,and learn the experience of other countries in managing VAT in order to provide some ideas for VAT management,especially the reform of VAT special invoice management,make some forward-looking studies for policy revisions,prevent and govern the falsely issuing VAT special invoices,control and reduce such occurrences as much as possible.This article takes the situation of falsely issuing VAT invoices as a starting point,summarizes and analyses the behaviour of falsely issuing VAT special invoices,analyses the benefits and long-term reasons.Three real cases of falsely issuing VAT special invoices were analysed from the perspectives of VAT system,VAT invoice management system and management methods,and other deduction voucher management.Compared with the VAT management and invoice management of some countries in the world,it puts forward the current measures to strengthen the management of special VAT invoices and other deduction vouchers.Furthermore,it is proposed that the importance of VAT special invoices should be gradually reduced in the future,while make full use of emerging technologies,integrating data resources,strengthening social coordination to prevent falsely issuing cases from the perspective of research.This article is divided into six chapters.The first chapter discusses the necessity of topic selection,the background significance of the research,literature review,research ideas and methods.The second chapter clarifies the theoretical basis and basic concepts of the research,and the current system.The third chapter analyses the behaviour of falsely issuing VAT special invoices with specific cases.The fourth chapter analyses the benefits of falsely issuing VAT special invoices and the reasons for their long-term existence.The fifth chapter analyses and compares with the typical national VAT system and VAT collection and management system,and expounds the enlightenment brought to China's VAT management.The sixth chapter puts forward policy recommendations for preventing falsely issuing VAT invoices.Through the research in this article,we can find that China's VAT policy has gradually integrated with the mainstream international VAT policy,and the level of tax collection and management is as good as some developed countries.The corresponding tax assessment and enforcement systems are also sound,but the falsely issuing of VAT special invoices has always been existed.The reason is that the status of invoices has been raised to an extremely high level in China.As long as there is an invoice,regardless of whether the transaction is real,it may be accepted by the tax authorities and exist in business activities in a "legal" form.It is this unique model of our country that places too much emphasis on invoice-centered collection and management,which has given invoice economic value and caused China's unique invoice criminal behaviour.Therefore,the author believes that,in order to better solve the problem of falsely issuing VAT special invoices,we should take measures such as improving the management system of VAT and special VAT invoices,making full use of emerging technologies,and strengthening social tax governance.The most fundamental solution is to reduce the positioning of the invoice function,but this involves the reform of China's tax collection and management system,which cannot be achieved in the short term.However,it can be further studied as a long-term policy adjustment direction.The main innovation of this article is: compare with the advanced experience of other countries in the management of value-added tax,find out the deficiencies in China;,study the inadequacy of China's unique management system of "tax control by invoice" based on the analysis of the invoice function,and propose a direction for future reforms;the research background and content include the latest policy backgrounds such as the full implementation of "VAT reform",the reform of the administrative approval system,and the optimization of the business environment,which are closely related to the current reality of tax collection and management.The shortcomings of this article are: the behaviour of falsely issuing VAT special invoices is too diverse to analyse everything;There are different standards in tax administration and justice in identifying falsely issuing VAT invoices.The discussion and research in this article are based on the research in the tax administration level.The analysis of the judicial perspective has not been involved.