Research On The Governance Of Falsely Issuing Special Invoices For Value-Added Tax

With the development of economy and the reform of tax system,VAT revenue is contributing more and more to the total tax revenue of our country.As the link of the whole chain of VAT deduction system,the importance of VAT special invoice is self-evident.But with the reform of the tax system and the development of society,the problem of falsely opening VAT special invoice is becoming more and more prominent,which not only leads to the loss of national tax money,but also seriously affects the development of economic society and the normal market management order.The management problem of falsely opening VAT special invoice has reached the level that must be solved.This article is divided into five parts,first of all,the article selected topic background and significance of the system,in terms of literature review from the harm of falsely making out special invoices for VAT,causes and governance falsely making out special invoices for value-added tax measures from three aspects of the academic literature at home and abroad were reviewed and comb,and expounds the research ideas and research methods in this paper.The second part is to introduce the basic knowledge of value-added tax system,value-added tax special invoice,false value-added tax special invoice,false value-added tax special invoice management and the basic theory of multiple governance theory,collaborative governance theory,stakeholder theory,in order to be more profound and clear to clarify the theoretical views of the knowledge of this paper.The third part is based on the 2016-2019 Z city tax department related data,and combined with Z,the tax authorities in the daily work of the actual case,based on the actual case,from the tax registration,tax related case investigation,Z city at present stage,including the current tax collection and management and the overall current situation and problems of the management of special VAT invoices,And according to the cases cracked in Z city in recent years,this paper analyzes the characteristics of the crime of falsely writing VAT special invoices at present.The fourth part analyzes and elaborates the causes of the problems in the management of special VAT invoices in Z City from multiple perspectives,combining with the actual cases of Z City.It mainly analyzes the causes from the design of tax system,the construction of tax collection and management system,the collaboration and coordination between departments,and the comprehensive social tax management.The fifth part is falsely making out special invoices for VAT Z city management countermeasures are put forward,mainly from the perspective of the government,the fusion of multiple governance,collaborative governance,stakeholder theory,gradually form dominated by local governments,and other functional departments,social organizations and individuals together participate in the system of governance,to deal with in the pipes,The new situation that our country is facing in dealing with the false opening of value-added tax special invoice.