“营改增”对增值税犯罪的影响及其防范
发布时间：2018-09-19 11:58
【摘要】：随着营业税改征增值税(下文简称“营改增”)由局部试点推广到全国试行,并进一步将铁路运输和邮政服务业纳入试点,我国的“营改增”改革基本完成。随着营改增地域及领域的扩大,涉增值税犯罪出现了新的特点,在监管上出现了新的问题。本文的研究目标在于以犯罪学的观点,通过考察营改增以来所出现的增值税犯罪问题,提出应对新的犯罪形势的犯罪治理对策。本文共从五个部分对“营改增”对增值税犯罪的影响展开论述。本文第一部分为营业税改征增值税概述,在该部分,笔者对“营改增”的实施背景、实施内容及成效进行了介绍。在此基础之上,本文对“营改增”的实施成效进行了评价。本文第二部分为“营改增”对增值税犯罪的影响,在本部分中,笔者首先界定了增值税犯罪,在此基础之上,分别从涉及行业、涉及范围、犯罪数量、犯罪特点等角度分析了“营改增”对增值税犯罪的影响,得出了在改革时期增值税犯罪行为的一些新特点。本文的第三部分,笔者从利益驱动、地方保护主义、税收制度不完善、税收征管有漏洞、我国增值税犯罪立法有缺陷、打击增值税犯罪司法有难度等几个方面对增值税犯罪的原因进行了分析。本文第四部分笔者借鉴德国、韩国等国家预防、打击增值税犯罪活动的经验。在以上的分析与借鉴基础之上,本文的第五部分提出了我国预防、打击增值税犯罪的对策,包括加强普法工作,强化纳税意识;完善税收制度,加强税收征管;完善刑法规范,加大惩罚力度;密切税警合作,从严打击犯罪。
[Abstract]:With the introduction of business tax to value-added tax (hereinafter referred to as "business reform and increase") from local pilot to national trial, and the further introduction of railway transportation and postal services into the pilot, the reform of "business reform and increase" in China has basically been completed. With the expansion of the territory and field, the VAT crime has new characteristics and new problems in supervision. The purpose of this paper is to put forward some countermeasures to deal with the new situation of crime by examining the problem of value-added tax (VAT) crime since the increase of camp reform from the point of view of criminology. This paper discusses the influence of "camp reform and increase" on VAT crime from five parts. In this part, the author introduces the implementation background, content and effect of "Business tax Reform". On this basis, this paper evaluates the implementation effect of "camp reform and increase". The second part of this paper is the influence of "camp reform and increase" on the VAT crime. In this part, the author defines the VAT crime at first, on the basis of which, from the aspects of the industry, the scope, the amount of crime respectively, This paper analyzes the influence of "business reform and increase" on VAT crime from the point of view of crime characteristics, and draws some new characteristics of VAT crime in the period of reform. The third part of this paper, the author from the interests driven, local protectionism, the tax system is not perfect, tax collection and management of loopholes, China's value-added tax criminal legislation defects, This paper analyzes the causes of VAT crime in several aspects, such as the difficulty of fighting against VAT crime and so on. In the fourth part, the author draws lessons from the experiences of Germany, Korea and other countries in preventing and cracking down on VAT criminal activities. On the basis of the above analysis and reference, the fifth part of this paper puts forward the countermeasures of preventing and cracking down on the crime of value-added tax in our country, including strengthening the work of popularizing the law, strengthening the consciousness of paying taxes, perfecting the tax system, strengthening the collection and administration of tax, perfecting the norms of criminal law, Step up punishment; work closely with tax police to crack down on crime.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
本文编号：2250068
[Abstract]:With the introduction of business tax to value-added tax (hereinafter referred to as "business reform and increase") from local pilot to national trial, and the further introduction of railway transportation and postal services into the pilot, the reform of "business reform and increase" in China has basically been completed. With the expansion of the territory and field, the VAT crime has new characteristics and new problems in supervision. The purpose of this paper is to put forward some countermeasures to deal with the new situation of crime by examining the problem of value-added tax (VAT) crime since the increase of camp reform from the point of view of criminology. This paper discusses the influence of "camp reform and increase" on VAT crime from five parts. In this part, the author introduces the implementation background, content and effect of "Business tax Reform". On this basis, this paper evaluates the implementation effect of "camp reform and increase". The second part of this paper is the influence of "camp reform and increase" on the VAT crime. In this part, the author defines the VAT crime at first, on the basis of which, from the aspects of the industry, the scope, the amount of crime respectively, This paper analyzes the influence of "business reform and increase" on VAT crime from the point of view of crime characteristics, and draws some new characteristics of VAT crime in the period of reform. The third part of this paper, the author from the interests driven, local protectionism, the tax system is not perfect, tax collection and management of loopholes, China's value-added tax criminal legislation defects, This paper analyzes the causes of VAT crime in several aspects, such as the difficulty of fighting against VAT crime and so on. In the fourth part, the author draws lessons from the experiences of Germany, Korea and other countries in preventing and cracking down on VAT criminal activities. On the basis of the above analysis and reference, the fifth part of this paper puts forward the countermeasures of preventing and cracking down on the crime of value-added tax in our country, including strengthening the work of popularizing the law, strengthening the consciousness of paying taxes, perfecting the tax system, strengthening the collection and administration of tax, perfecting the norms of criminal law, Step up punishment; work closely with tax police to crack down on crime.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
【引证文献】
相关硕士学位论文 前1条
1 黄艳;防范增值税专用发票犯罪的对策研究[D];广东财经大学;2017年
，本文编号：2250068
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