防范增值税专用发票犯罪的对策研究

发布时间：2018-04-17 03:10

本文选题：“营改增” + 防范　；参考：《广东财经大学》2017年硕士论文

【摘要】：自1994年国家推行以增值税为核心的税制改革以来,我国开始实行增值税销项减进项的税款抵扣制度。其中增值税专用发票作为一种有价票证,在税收征管和财务核算中,它不仅是一种合法凭证,还是一种有效的税收管理工具。但正是因为增值税专用发票具有抵扣凭证和计税依据的双重作用,不法分子为了获取私利,肆意进行伪造、销售、使用假发票等违法犯罪活动,严重扰乱增值税的征管秩序,造成国家税款的大量流失。尤其是在“营改增”实施以后,增值税纳税人人数急剧上升,对专用发票的使用量大大增加,而市场上增值税专用发票犯罪的情况日益严重。也正是因为这样,对增值税专用发票犯罪的防范问题进行深入地研究就显得非常有必要了。同时,这也有助于更好地发挥增值税专用发票的作用。本文对增值税专用发票犯罪产生的原因、增值税专用发票犯罪的危害和增值税专用发票犯罪的特点进行了深入地剖析。同时结合增值税专用发票犯罪的案例,对防范增值税专用发票犯罪管理中存在的问题进行分析,并参考了英国、美国、法国等发达国家的先进经验和成功做法。提出要做好增值税专用发票犯罪的防范工作,就必须不断完善增值税制度,不断深化增值税发票管理新系统的应用,并严格落实税收征管的规范。同时也要做好涉税信息共享平台的搭建,深化社会综合治税,努力营造诚信纳税的环境,以形成全社会良好协税护税的氛围。
[Abstract]:Since the reform of the tax system with VAT as the core in 1994, the tax deduction system of VAT sales has been implemented in our country.As a valuable ticket, the special invoice of VAT is not only a legal certificate, but also an effective tax management tool in tax collection and financial accounting.However, it is precisely because the special invoices for VAT have the dual function of deducting vouchers and calculating taxes. In order to gain personal gain, lawbreakers wantonly carry out illegal and criminal activities such as forgery, sale, and use of fake invoices, thus seriously disrupting the order of the collection and management of VAT.The loss of national taxes.Especially after the implementation of "business reform and increase", the number of VAT taxpayers has risen sharply, and the use of special invoices has increased greatly, while the crime of VAT special invoices in the market is becoming more and more serious.Because of this, it is necessary to study the crime prevention of VAT special invoice.At the same time, this also helps to play a better role in value-added tax special invoices.This paper analyzes the causes of the crime of VAT special invoice, the harm of VAT special invoice crime and the characteristics of VAT special invoice crime.At the same time, combined with the case of VAT special invoice crime, this paper analyzes the problems existing in the management of VAT special invoice crime, and refers to the advanced experience and successful practice of developed countries such as Britain, America, France and so on.In order to prevent the crime of special invoice of VAT, it is necessary to perfect the VAT system, deepen the application of the new system of VAT invoice management, and strictly implement the standard of tax collection and management.At the same time, it is necessary to set up the information sharing platform, deepen the social comprehensive administration of taxes, and strive to create an environment of honest tax payment, so as to form a good atmosphere for the whole society to cooperate in tax protection.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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