| Since the introduction of VAT system,the management of VAT special invoice is the top priority in tax administration.The VAT special invoice problem also focuses on the problem of false invoice.Among the major tax violation cases in China,the cases of falsifying VAT invoices or other invoices used to defraud export tax rebates and tax deductions accounted for far more than other cases,and the falsification of VAT invoices has always been a high-risk illegal point.With the rapid progress of Internet economy and science and technology in recent years,cases of false opening VAT special invoice present characteristics of group cooking,region,hide,violent etc.,involved scope is wide,much industry,affects the tax security and economic and social stable development of our country seriously.In order to accurately and effectively crack down on the fraudulent invoice writing of "fake enterprises",the inspection departments of tax authorities have also been reformed,but there are still some deficiencies in the combination of the development of new technologies such as big data,and the traditional inspection methods and concepts still occupy the mainstream of tax inspection.Therefore,it is necessary to innovate the management of VAT special invoice from the aspects of technology,system,configuration and concept in the era of "tax management by number".This paper mainly uses case analysis method,supplemented by literature research method,summary induction method and other methods,firstly summarizes the status quo,characteristics and types of the behavior of falsely writing VAT invoices,and then sorts out the current measures to control falsely writing VAT invoices in China.Then,two real cases are introduced from different perspectives.Through the elaboration of the basic information,inspection process and processing results of the cases,Further analysis of the case.According to the combination of cases and actual inspection work,the deficiencies in the current management of fake invoices in China are summarized and analyzed further.Combined with new technologies such as big data and artificial intelligence,in terms of technology,system,concept and configuration,suggestions are put forward to realize the transformation from "tax control by tickets" to "tax control by numbers" classified and precise monitoring.For example,using big data and information security transmission technology to build tax-related data sharing platform;Artificial intelligence technology is used to construct the early warning model of the special VAT invoice.We will steadily advance the construction of the fourth phase of the Gold tax.Big data as the representative of the new technology in the fight against false VAT invoice advantage is self-evident.This paper aims to study the cases of daily tax inspection,and put forward feasible suggestions for the treatment of false VAT special invoices in the era of "administering tax by number",improve the tax supervision system,maintain the tax order,protect the national tax security,and create a stable social and economic environment,so as to promote long-term and high-quality economic development. |
