The Investigation Of Fake Invoices For Tax Detection During The Sales Of Traditional Chinese Medicinal

In recent years,the state has formulated a series of preferential tax policies for the sale of agricultural products in order to promote the development of agriculture and rural areas and improve the living conditions of farmers,of which some Chinese herbal medicines enjoy great preferential treatment in tax policies as agricultural products.However,criminals issue false invoices for tax deduction to obtain huge illegal profits by using the supervision loopholes of invoices.This kind of behavior not only interferes with the normal development of the Chinese herbal medicine market,resulting in the loss of tax,but also undermines China’s tax system and invoice supervision system.Public security departments around the country have gained valuable experience in investigating and handling such cases.However,with the development of communication technology and the application of big data,criminals have applied the latest technological means into the criminal process.They continuously upgraded their criminal methods by the "third party" intermediary companies that being operated in violation of regulations,which puts forward higher requirements for cracking down on such crimes by public security departments.This paper did research on the basis of the trading market of Bozhou Chinese herbal medicine and obtained lots of relevant data from tax authorities and public security organs on cases of issuing false invoices for tax deduction in the process of selling Chinese herbal medicines.Through the analysis of cases and the search for relevant documents,the common modus operandi of such criminal acts is summarized,and the reasons for falsely issuing false invoices for tax deduction in the sale of Chinese herbal medicines are analyzed from different dimensions through such phenomena.Based on the specific case-handling practice,this paper studies such cases from the perspective of investigation.For the illegal and criminal acts of falsely issuing invoices for tax deduction in the sale of Chinese herbal medicines,it’s better to find clues in daily work,conduct preliminary investigations of suspicious cases through clues,clearly investigate the cases with pertinence after the criminal acts have been committed,and timely ascertain the important evidence involved,launch manhunts and recover the funds and materials involved.Through the research on this kind of crime,we should strengthen the understanding of this kind of crime and the supervision consciousness of the administrative departments and clarify the process and focus of case investigation for the purpose of cracking down on the spread of this kind of crime,maintaining the order of market economy,and ensuring the national tax and financial security.