金税工程实施后虚开发票犯罪的演变趋势及防治
发布时间：2018-10-22 06:40
【摘要】：金税工程是国家税务总局为应对虚开增值税专用发票犯罪而组织开发的信息化监控系统。该工程在实施之初有效打击了虚开专用发票犯罪,案件数量和犯罪周期均呈下降趋势。但由于该系统的局限性和不完善性,虚开发票犯罪出现了新的发展趋势：一是在虚开专用发票犯罪方面更加隐蔽、专业、团伙化,出现向中西部转移、向特种行业转移、内外相互勾结的趋势。二是利用未纳入金税工程监控的“四小票”、普通发票进行虚开犯罪。其成因主要犯罪分子利用金税工程存在的缺陷和税务机关对专用发票、“四小票”、普通发票管理的不足,以及部门之间的协同配合不畅、法律法规不完善进行犯罪。因此要做好虚开发票犯罪的防治工作,不断完善的金税工程只是其中一个方面,我们还要从虚开专用发票、“四小票”、普通发票三者的共同成因出发,从税收管理制度、部门协作制度、法律法规层面分析防治虚开发票犯罪的共同的规律。
[Abstract]:The project of gold tax is an information monitoring system developed by the State Administration of Taxation to deal with the crime of forgery of special invoices for VAT. At the beginning of implementation, the project effectively cracked down on the crime of forgery of special invoices, and the number of cases and the period of crime showed a downward trend. However, due to the limitations and imperfections of the system, a new development trend has emerged in the crime of false invoicing: first, it is more concealed, professional and gang oriented in the crime of falsifying special invoices, and it is moving to the central and western regions and to special industries. The trend of collusion between internal and external parties. Second, the use of the gold tax project not included in the monitoring of the "four small notes", ordinary invoices for the crime of false. The main cause of the crime is that the main criminals make use of the defects of the gold tax project and the deficiency of the tax authorities to the special invoice, the "four small notes", the ordinary invoice management, the coordination between the departments and the imperfect laws and regulations to carry on the crime. Therefore, in order to do a good job in preventing and controlling the crime of false invoicing, the constantly improving gold tax project is only one of the facets. We must proceed from the common causes of the three kinds of false special invoices, "four small invoices" and ordinary invoices, and proceed from the tax administration system. The department cooperation system, laws and regulations level analysis prevention and cure false invoice crime common law.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D917;F812.42
[Abstract]:The project of gold tax is an information monitoring system developed by the State Administration of Taxation to deal with the crime of forgery of special invoices for VAT. At the beginning of implementation, the project effectively cracked down on the crime of forgery of special invoices, and the number of cases and the period of crime showed a downward trend. However, due to the limitations and imperfections of the system, a new development trend has emerged in the crime of false invoicing: first, it is more concealed, professional and gang oriented in the crime of falsifying special invoices, and it is moving to the central and western regions and to special industries. The trend of collusion between internal and external parties. Second, the use of the gold tax project not included in the monitoring of the "four small notes", ordinary invoices for the crime of false. The main cause of the crime is that the main criminals make use of the defects of the gold tax project and the deficiency of the tax authorities to the special invoice, the "four small notes", the ordinary invoice management, the coordination between the departments and the imperfect laws and regulations to carry on the crime. Therefore, in order to do a good job in preventing and controlling the crime of false invoicing, the constantly improving gold tax project is only one of the facets. We must proceed from the common causes of the three kinds of false special invoices, "four small invoices" and ordinary invoices, and proceed from the tax administration system. The department cooperation system, laws and regulations level analysis prevention and cure false invoice crime common law.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D917;F812.42
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