China's Invoice Crime Research

This writing, with the purpose to provide reference theory for the judicial practice in invoice criminal cases, is in order to prevent the state tax loses and safeguard fair competition of market economy. Therefore, the paper based on the combine theory and practice, with the in-depth analysis of the causes, consequences, the trend of development and other factors of invoice criminal, put forward the implementation of effective control measures. The paper used the method which contains to cumulate experience with data collection, to enhance understanding with analysis cases, to widen eye shot with compare and reference. To gather data I collected a lot of information by the technology of Internet and multimedia to supply enough material. To analyze and understand I collected many invoice criminal cases to sum up some characteristic factor and find out reason and essence, and then advance settlement. To research the controlling of invoice criminal, based on the situation of a country I improved the legislation, administration, system and policy, meanwhile expanded the vision, referenced foreign advanced theory and practice in the analysis on the basis of experience as a supplement.For research and thinking of invoice criminal, there are following conclusions about effectively control the conduct:To defend the invoice criminal, we should work hard on the setting down and modifying the criterion, improving the institution, importing and applying science, changing and advancing idealistic, finally uniting theory and practice, setting down and carrying out the institution, justice, administration and all circles of society. Concretely we should deal with it as following:First consummate and optimize policy, science and institution. We should advance the pace to innovate revenue system, which includes improving the maneuverability of revenue institution, increasing content of society, creating society network of revenue, adjusting the illogical and incomplete teaches of revenue policy. Second expedite tenor of revenue law by perfecting law of defending invoice criminal and optimizing spy institution, which include merging and adjusting all dispatch revenue institution and law, consummating revenue part of criminal law to enhance the shock to the criminal. Third set up a special revenue and police institution to defend, inspect and spy the criminal case on revenue, which will enhance revenue and improve the specialty grade. At last share the tax system of internal resources, exchange the information of tax authorities and other functional departments, based on which to control the out-of-pocket expense of economic activities, finally implement the comprehensive monitoring and surveillance.