| It has been over 30 years since China started trial of value added tax in 1979.Means of crime through value added tax falsification tend to be diversified,concealedand involve huge amount.The author plans to discuss problems in such aspects as name origin,composition and criminal penalty preparation of crime of valued added tax falsification under Golden Tax Project and analyze new dynamics and prevention of crime of value added tax falsification under the current Golden Tax Project from the perspective of routine and basic legal work of enterprises.This thesis mainly involves "new dynamics and prevention of crime of value added dedicated tax falsification under Golden Tax Project" and basically consists of the content in following three aspects.First,the author will discuss name origin of crime of value added tax dedicated involve falsification and preparation of criminal penalties,review background of preparation of Article 205 of Criminal Law,subsequent continuous improvements as well as in-depth interpretation of Article 205 of Criminal Law.Second,the author will discuss Golden Tax Project’s role in restraining crime of value added tax dedicated invoice falsification,analyze new development dynamics of crime of value added tax dedicated invoice falsification and describe various difficulties in preventing and dealing with such crime in judicial practice caused by various new means derivative from crime of value added tax dedicated invoice falsification in the current society with continuously developing information.Third,the author will briefly expound preventative measures proposed against current new dynamics of crime of value added tax dedicated invoice falsification,make a simple comment on and analysis of existing defects of Article 205 of Criminal Law from the aspect of improvement of criminal law preparation,analyze crime of plain invoice falsification in practice and propose her own countermeasures,hoping to offer some help with various problems in judicial practice. |
