Research On The Governance Countermeasure Of Falsely Issuing Special VAT Invoices

Since the full implementation of business tax to VAT in China,the importance of VAT in China’s taxation business has been further strengthened.Due to its characteristics of levying by links,non-duplication and broad tax base,VAT has formed a chain of interconnected deductions.The frequent occurrence of VAT invoices fraudulently issued not only makes a large amount of taxes that should go to the state treasury go into the pockets of illegal fraudulent issuers,but also seriously affects the order of tax collection and administration,and has a great negative impact on the market business environment of equal competition.All along,the state has been paying close attention to the special invoicing cases,and the investigation and punishment of such behavior is the focus and difficulty of the work to break through.However,in this situation,the crime of fraudulent invoicing is not only not reduced,but also intensified,and presents the characteristics of diversification of the purpose of fraudulent invoicing,concentration of the field of fraudulent invoicing,concealment of fraudulent invoicing behavior,and complexity of fraudulent invoicing evidence,which shows that the taxation authorities alone can not support the situation,and it is difficult to fundamentally solve the situation by their own strength alone,which requires the joint cooperation of other government departments,enterprises and society,so that the social subjects are fully aware of the seriousness and danger of fraudulent invoicing.It is necessary for other government departments,enterprises and the society to cooperate together,so that all social entities can fully realize the seriousness and harm of the practice of invoicing,and make suggestions and strategies for the management of VAT invoicing.By studying the typical cases and the current situation of the widespread false invoicing,we summarize the types and characteristics of such behavior,draw the reasons for the false invoicing behavior of taxpayers,and provide case support for the final governance measures.By analyzing the current regulatory means and current governance measures for this phenomenon,it is found that despite the establishment of a taxation regulatory system,the introduction of special measures to prevent and control false VAT invoicing,and the existence of special laws and regulations to punish this behavior,it is still difficult to form a strong deterrent to this behavior,and the false invoicing behavior is still repeatedly prohibited.The analysis reveals that the following dilemmas exist in the governance of VAT invoicing: no all-round supervision system has been formed,the capacity of taxation inspection departments to handle cases is limited,the use of taxation data is not in place to govern invoicing,the cost of punishing invoicing cases is high,and the governance of invoicing is difficult.According to the current dilemma in the process of governance,combined with the past experience of governance of untrue invoicing,the public management theory is applied to put forward targeted governance from six aspects,such as establishing a sound tax collection and management system,improving a comprehensive supervision system of false invoicing,constructing a mutual trust and harmonious tax collection and payment relationship,strengthening the linkage of various departments,improving the level of case handling by tax inspection departments,and curbing false invoicing behavior through information technology.The measures of this behavior.This will not only help safeguard the national tax revenue and the normal operation of the current tax collection and management system,but also help build a mutual trust and harmonious relationship between collectors and payers.By mobilizing the strength of the whole society to deal with the problem of misrepresentation in a targeted and practical manner,it helps make all parties realize the importance of paying taxes in good faith,protect every market economy participant,effectively safeguard the national tax revenue and promote the healthy development of the national economy.