我国增值税专用发票虚开问题的管控研究

发布时间：2019-05-14 04:57

【摘要】：在我国,增值税是最重要的流转税种,也是我国最重要的财政支柱性税种,在增值税的日常管理中,增值税专用发票是有着至关重要的作用。增值税专用发票同时具有收付款凭证和有价凭证的特点,这也使得越来越多的不法分子开始将增值税专用发票作为他们牟利的工具,他们在无货交易的情况下,虚开增值税专用发票给企业用于抵扣税款,并因此获得了巨额的不法收入,给国家造成巨额税收损失,而且破坏了增值税内部稽核机制的有效运行,削弱了税收的诚信机制,并由此引发了一系列社会问题。第一部分是本文的绪论部分,主要介绍了本文的研究背景和意义,以及国内外对相关问题的研究现状,也阐述了本文的研究方法和思路。第二部分是对增值税制度的综述,对增值税、增值税专用发票及虚开增值税专用发票等概念做了界定。再以税收遵从理论,博弈论理论等相关理论为理论基础,对管控虚开增值税专用发票及其相关情况研究情况加以总结,为本文课题研究提供参考。第三部分结合相关案例总结了当前我国虚开发票“有货虚开”成为主流、作案日益隐蔽化、善于利用政策漏洞和与其他经济犯罪行为相融合等几大特点和趋势,同时也对我国目前管控虚开增值税专用发票的主要做法和存在的问题进行了初步的探讨,为问题的解决提供了思路。第四部分收集了国内外与管控虚开增值税专用发票相关的国内外典型经验,分别涉及信息化建设、执法权限、纳税辅导、税种管理、协税护税等几大面共六项内容,并从中总结提炼了相关的启示。第五部分针对虚开问题,从公共管理学角度提出了管控措施,分别是:营造诚信纳税环境、完善增值税制度设计、构建协同共治的管控体系、建立科学的税收征管制度。四箭齐发,多措并举地管控好虚开增值税专用发票的问题。
[Abstract]:In our country, VAT is not only the most important circulation tax, but also the most important financial pillar tax in our country. VAT special invoice plays an important role in the daily management of VAT. VAT invoices have the characteristics of both receipt and payment vouchers and valuable vouchers, which makes more and more outlaws begin to use VAT invoices as their profit-making tools, and they are in the absence of goods to trade. The false issuance of special invoices for value-added tax has been used to deduct taxes for enterprises, thus obtaining huge illegal income, causing huge tax losses to the state, destroying the effective operation of the internal audit mechanism of value-added tax, and weakening the credit mechanism of taxation. As a result, a series of social problems have been triggered. The first part is the introduction of this paper, which mainly introduces the research background and significance of this paper, as well as the research status of related issues at home and abroad, and also expounds the research methods and ideas of this paper. The second part is a summary of VAT system, which defines the concepts of VAT, VAT special invoice and false VAT invoice. Then, on the basis of tax compliance theory, game theory and other related theories, this paper summarizes the research situation of VAT invoice and its related situation, which provides a reference for the research of this paper. The third part summarizes the characteristics and trends of false invoice in our country, such as false invoice, increasingly concealment, good use of policy loopholes and integration with other economic and criminal behaviors, etc., the third part summarizes the characteristics and trends of false invoice in our country, such as "false opening of goods", increasingly hidden crime, good use of policy loopholes and integration with other economic and criminal behaviors. At the same time, this paper also makes a preliminary discussion on the main methods and existing problems of controlling the false invoice of VAT in our country, which provides the train of thought for the solution of the problem. The fourth part collects the typical domestic and foreign experiences related to the control and control of false VAT invoices at home and abroad, involving six aspects, such as information construction, law enforcement authority, tax guidance, tax management, tax cooperation and protection, and so on. And summed up and extracted the relevant enlightenment. The fifth part puts forward the control and control measures from the point of view of public management, which are as follows: to create an honest tax environment, to perfect the design of value-added tax system, to construct a coordinated and co-management control system, and to establish a scientific tax collection and management system. The four arrows are issued together, and the problem of false value-added tax invoices is managed at the same time.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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