Study On The Management And Control Of Falsely Making Out Agricultural-product-purchase Invoice Based On The Big Data System Of Citas ?

After the all-round value-added business tax reform program,on the one hand,the proportion of VAT in tax revenue has been increasing,on the other hand,the risk of various kinds of false invoices has been further increased due to the dramatic increase in the number of VAT invoices used.Among all kinds of VAT invoices,one kind of invoice is very special,it is agricultural products purchase invoices.Agricultural products purchase invoices are characterized by self-issuance,self-declaration and self-deduction.Because of its "three self" characteristics,on the one hand,it lacks the effective supervision of the third party,on the other hand,it leads to the failure of tax authority control it,resulting in the high crime of falsely issuing invoices for purchasing agricultural products in recent years.At the same time,with the application CITAS ?,relying on the powerful analysis and comparison of its big data system,early risk warning function,effectively prevent and crack down on all kinds of false invoice cases,all kinds of major cases and important cases were detected one by one.Although the big data system of CITAS ? has a remarkable effect on preventing and combating all kinds of false invoices,especially special invoices for VAT,no matter the traditional control method or the big data system of CITAS ? is still very weak and has many problems in the control of false invoices for purchasing agricultural products.Therefore,based on this background,it is necessary to conduct in-depth study on the management and control of false invoices for purchasing agricultural products in combination with the big data system of CITAS ?,and put forward scientific and feasible control countermeasures for the existing problems.To this end,this paper takes raising,analyzing and solving problems as the basic ideas,and expounds them in five parts.Firstly,it explains the background,significance and methods of the article.Then it provides theoretical support for the article based on information asymmetry theory and tax compliance theory.At the same time,in order to increase the connection between the theory and the article,the Enlightenment of these theories to tax management is emphatically analyzed.Then,the paper makes an in-depth analysis of the issues related to the false invoice of agricultural products acquisition.Through the analysis of the basic situation,characteristics,causes,harmfulness,control methods and existing problems,on the one hand,it further clarifies the necessity and significance of its research,on the other hand,it puts forward and analyses the existing problems of control,providing theoretical basis for the next part for problem solving.Next,case analysis are carried out.The real cases in the work of the author's tax bureau are selected for analysis.Through case analysis,it not only carries on the previous part(namely Part ?)to further confirm and strengthen the relevant narrative of the previous part,but also leads to the fifth part of the latter part naturally,providing factual basis for the forthcoming countermeasures and suggestions.Finally,comprehensive analysis of the full text,to solve the problem put forward scientific and feasible countermeasures and suggestions.