Study On The Problems And Countermeasures In The Control Of The VAT Special Invoices

Since the tax reform in 1994,value-added tax has become China's largest tax category.The tax revenue accounts for half of the total tax revenue,and it is one of the important sources of fiscal revenue in China.The special invoice for value-added tax is the bearer of the VAT system,and the significance is self-evident.China's management of VAT special invoices has been the top priority of tax collection since the tax-sharing reform.In October 2016,the third phase of the Golden Tax Project was implemented nationwide,and the Golden Tax System was fully launched,centering on the main goal of "one platform,two level processing,three coverages,and four systems".However,the practice of false special invoices for value-added tax has occurred frequently and has become a growing trend.Why is the VAT system implemented for many years,and the vain behavior is still repeated,and what are its characteristics?What is the problem with the current control?Can you completely solve the virtual opening behavior?The author uses the case analysis method,collecting a large number of classic cases of the VAT special invoices since the implementation of the Golden Tax Project through the online media and the work report of the State Tax Inspection Bureau and the public security department,and finally selects the "9·13" group.This typically case involved with huge amount of tax,large number of criminals as well as wide range of areas.Besides,literature research method is also used to collect relevant documents related to the false invoices for VAT,and sort out the provisions of the relevant tax laws of the State Administration of Taxation and local governments,in order to form an overall understanding of the idea of designing VAT and the specific implementation details in China.The first part of the thesis expounds the research significance and research background of the topic,and combs the academic literature from three aspects including the theory of false invoicing,the control system and the measures.The second part is to summarize the characteristics of the falsification of VAT special invoices,including the gang group of criminals,the specialization and technicalization of modus operandi,and the diversification of criminal forms,generalizing the features with three levels——"sparrow","stationary",and"replicating" and summarizing the criminal trend of new false invoicing.The third part elaborates the current situation of China's control over the false invoicing,including the control system and the information management.The fourth part puts forward the problems existing in the actual control,illustrating from three aspects of VAT taxation system,VAT tax collection and management and communication between departments,and refining the causes of the problems.The fifth part is based on the case of the "9·13" special gang falsifying the special invoice for value-added tax,studying the characteristics of the case and the inspection methods used by the inspectors in investigating the case,and analyzing the problem with the control of the tax authorities in China.The sixth part proposes the countermeasures of controlling the falsification of special invoices for value-added tax,mainly by improving the current VAT system,strictly implementing the tax collection and management norms,constructing the index system of false invoicing and guiding by common governance to offset Insufficient control.