Research On Countermeasures Against False Special VAT Invoice Under The Background Of Jiangxi Big Data

In recent years,China's economic structural contradictions are prominent,domestic demand and supply are unbalanced,export trade is slowing down,and the real economy is weak.To this end,the state has further increased the efforts to release regulatory services and reduce taxes and fees,stimulated market vitality,promoted innovation and creation of the whole society,and added vitality to economic and social development.Since the 19 th National Congress of the Communist Party of China,the pace of reform has been significantly accelerated,various reforms have emerged in an endless stream,administrative examination and approval and commercial system reform have been implemented,the threshold for the establishment of enterprises has been lowered,which has injected a "strong impetus" into the public entrepreneurship,diversified business operations of various enterprises have brought difficulties to tax collection and management.The illegal elements take a good look at this "business opportunity",through wantonly registering the tax registration and collecting the special invoice for value-added tax,carrying out the illegal and criminal activities of falsely issuing the special invoice for value-added tax,making huge profits,and showing a growing trend,seriously disrupting the tax order,affecting the healthy development of the economy,eroding the market body like a cancer,so breaking the sudden impact on the high-quality development of the economy It is imperative that something goes wrong.At the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China,it was proposed to adhere to and improve the socialist system with Chinese characteristics and promote the modernization of the national governance system and capacity.As an important part of national governance system,tax governance plays a fundamental,pillar and safeguard role in national governance.At present,our country has risen from the traditional tax economic view to the Tax Governance View.Through the tax modernization,we can promote the modernization of the national governance system,and big data technology is becoming a powerful hand in promoting the tax modernization of our country.This paper takes Jiangxi big data as the starting point to crack down on the problems of false opening of VAT special invoice,fully demonstrates the Countermeasures of big data to crack down on false opening of VAT special invoice,focuses on the current situation of Jiangxi in cracking down on false opening of VAT special invoice under the background of big data,expounds the current situation ofusing big data to crack down on false opening of VAT special invoice,and deeply analyzes the current situation of big data Under the data,there are some problems such as insufficient platform,insufficient application and insufficient function in cracking down on false issuing of VAT special invoice.Based on the analysis of the current crackdown on the issue of falsely issuing value-added tax special invoices,this paper puts forward that in the context of the policy superposition of the reform of tax institutions,the reform of tax collection and management system and the deepening of the reform of "releasing management service",we should make full use of the big data platform to improve the crackdown effect,build the big data crackdown system,enhance the data value,play the supporting role of big data and promote the platform from the integration of the system platform In order to improve the ability and level of big data to fight against false Invoicing,we should strengthen the countermeasures against false invoicing in four aspects: building a strong cage for big data prevention,strengthening the sharing of departmental platforms,and effectively improving the strike force.