Research On The Diversified Governance Of False Issuance Of Special Value-added Tax Invoices In Xilin Gol League

From the introduction of the value-added tax pilot in 1979 to the establishment of the value-added tax system,value-added tax has always been closely linked to the development of the socialist market economy.Especially after the implementation of the VAT reform policy on May 1,2016,value-added tax has become a part of my country’s tax system structure.One of the most important types of taxes,and the crime of falsely issuing special value-added tax invoices is also accompanied by illegal interests,which seriously endangers the order of taxation management,causes chaos in the economic order,and causes major economic losses to the country..Under such circumstances,how relevant departments should strengthen supervision and focus on cracking down on illegal and criminal acts of falsely issuing special value-added tax invoices has become an issue worthy of scrutiny by public administration departments.In this thesis,by consulting relevant documents,we conduct on-site investigations on the management of false issuance of special VAT invoices in Xilin Gol League,sort out the current situation of the management of false issuance of special VAT invoices in Xilin Gol League,and find that there is still tax department supervision in the work of managing false issuance of special VAT invoices.Weak efforts,different departments in the process of governance,imperfect operation of tax-related information sharing platforms,and low public participation.The reasons for analysis include the difficulty of tax source management and limited audit authority,lack of supervision and incentive mechanisms,and informatization The supporting capacity needs to be improved,and there is a lack of tax assistance and tax protection restraint and incentive mechanisms.The author uses the theory of multiple governance in public management,combined with the actual situation of the Xilin Gol League,summarizes and summarizes,and then proposes to build a multiple governance of false VAT invoices that is coordinated and coordinated by the taxation department,the government department and other relevant departments.The system provides a reference for improving the management of the Xilin Gol League’s false issuance of special value-added tax invoices.