Research On Falsely Implementing VAT Special Invoice Governance

With the comprehensive implementation of "replacing business tax with value-added tax",the scope of value-added tax has been fully covered.On VAT in our country has been the "invoice deductions" method,special invoices for value-added tax is not only an important proof of the deductible VAT amount is to calculate the cost of enterprise income tax expenses and expenses of lawful and valid vouchers,therefore more highlighted the importance of the special invoices for value-added tax,demand too steep growth,some criminals in the name of"public entrepreneurship,peoples innovation",through the central "and to delegate"convenience,false registered enterprises,by oneself,seriously eroded the country tax base,tax economic order messed up.How to make accurate management of fake VAT special invoices has become an urgent problem to be solved.This paper is written based on this background.This paper expounds the daily management of special VAT invoices in Beijing from the aspects of qualification identification of general VAT taxpayers,initial application for special VAT invoices,increment and revision,and analyzes the possible management loopholes in each link.Based on the data,this paper describes the current situation of falsely issuing VAT special invoices in Beijing,and summarizes the characteristics of falsely issuing VAT special invoices with the help of some cases:first,the main body of falsely issuing VAT is complicated;second,the gangs are familial;third,the means are concealed;fourth,the behavior is violent;fifth,the region is nationwide.Based on the analysis of the current situation and existing problems of the management of Beijing’s special invoices for falsely invoicing value-added tax,combined with the two cases that Beijing cracked in recent years,this paper analyzes the reasons why the situation of the special invoices for falsely invoicing value-added tax in Beijing is still serious under the environment of strict prevention and re-treatment.At last,the author puts forward some feasible Suggestions and countermeasures on the management of VAT special invoices from two aspects of preventing and cracking down on false invoices.