Research On The Typical Characteristics Of False VAT Invoices And Their Risk Identification

Because of the mode of tax system with turnover tax as the main body and the management system of tax authorities with Bill control tax in practice,the management of VAT invoice has always been the top priority of the daily collection and management of tax authorities.However,due to the inherent defects of the tax policy itself and the lag of the economic development,the value-added tax invoice of our country has been repeatedly forbidden.In reality,the cases of false invoicing of VAT special invoices are characterized by collectivization and specialization,and the amount involved in the cases is often up to one hundred million when they are found and investigated.How to detect the false invoicing in the early stage has become a difficult problem for the invoice supervision of tax departments.For this reason,the tax department has also carried out a lot of research and practical exploration,established and optimized the open risk early warning and identification model,strengthened the scanning with big data,and achieved certain results.However,due to the limitation of the application scenario of model scanning,it can not be fully applied in the daily tax collection and management practice of tax authorities,especially for many newly established enterprises with blank basic data,the early warning scanning model is difficult to play a role.Many open risks in daily work cannot be found in time,and those detected cannot be investigated or transferred to professional risk department for identification.In practice,there is a tendency to rely more and more on machine model scanning,while ignoring artificial experience recognition.As the first link of the whole process of dealing with the risk of false opening,whether the invoice false opening can be identified accurately and timely is related to whether the loss of tax can be recovered in time and the crime can be effectively combated.From the perspective of the judgment document of the crime of falsely issuing special VAT invoice,this paper analyzes and sums up the common characteristics of the falsely issuing behaviors recorded in the judgment document,that is,the high proportion of the inconsistencies between the registered place of thecompany and the registered place of legal person;the short interval from the establishment of the company to the first falsely opening;the low actual rate of the registered capital to the account;the large increase of the sales revenue in a short period of time;the legal representative who is also a number of public companies The situation of judicial person is more common;false opening without real transaction;collection of handling fee or introduction fee,fictitious capital flow;the risk coefficient of enterprises and commercial enterprises that have the qualification to issue invoices for agricultural products purchase is relatively large.Based on the author's work experience,this paper points out that there are some problems existing in the identification of false invoices of basic tax authorities,such as limited application scenarios of scanning models,few professional risk identification personnel and constant renovation of false enterprises.Based on the advanced experience and practice of tax bureaus and enterprises in other countries and parts of China,it is concluded that information collection and comparison should be strengthened,cooperation mechanism with other government departments should be improved,scanning and response should be strengthened by relying on big data.Meanwhile,tax departments should implement scientific management of taxpayer classification based on risk management Strengthen the training of professionals and improve the ability of risk identification.