金稅工程實施后虛開發(fā)票犯罪的演變趨勢及防治
發(fā)布時間：2018-10-22 06:40
【摘要】：金稅工程是國家稅務總局為應對虛開增值稅專用發(fā)票犯罪而組織開發(fā)的信息化監(jiān)控系統(tǒng)。該工程在實施之初有效打擊了虛開專用發(fā)票犯罪,案件數(shù)量和犯罪周期均呈下降趨勢。但由于該系統(tǒng)的局限性和不完善性,虛開發(fā)票犯罪出現(xiàn)了新的發(fā)展趨勢：一是在虛開專用發(fā)票犯罪方面更加隱蔽、專業(yè)、團伙化,出現(xiàn)向中西部轉移、向特種行業(yè)轉移、內外相互勾結的趨勢。二是利用未納入金稅工程監(jiān)控的“四小票”、普通發(fā)票進行虛開犯罪。其成因主要犯罪分子利用金稅工程存在的缺陷和稅務機關對專用發(fā)票、“四小票”、普通發(fā)票管理的不足,以及部門之間的協(xié)同配合不暢、法律法規(guī)不完善進行犯罪。因此要做好虛開發(fā)票犯罪的防治工作,不斷完善的金稅工程只是其中一個方面,我們還要從虛開專用發(fā)票、“四小票”、普通發(fā)票三者的共同成因出發(fā),從稅收管理制度、部門協(xié)作制度、法律法規(guī)層面分析防治虛開發(fā)票犯罪的共同的規(guī)律。
[Abstract]:The project of gold tax is an information monitoring system developed by the State Administration of Taxation to deal with the crime of forgery of special invoices for VAT. At the beginning of implementation, the project effectively cracked down on the crime of forgery of special invoices, and the number of cases and the period of crime showed a downward trend. However, due to the limitations and imperfections of the system, a new development trend has emerged in the crime of false invoicing: first, it is more concealed, professional and gang oriented in the crime of falsifying special invoices, and it is moving to the central and western regions and to special industries. The trend of collusion between internal and external parties. Second, the use of the gold tax project not included in the monitoring of the "four small notes", ordinary invoices for the crime of false. The main cause of the crime is that the main criminals make use of the defects of the gold tax project and the deficiency of the tax authorities to the special invoice, the "four small notes", the ordinary invoice management, the coordination between the departments and the imperfect laws and regulations to carry on the crime. Therefore, in order to do a good job in preventing and controlling the crime of false invoicing, the constantly improving gold tax project is only one of the facets. We must proceed from the common causes of the three kinds of false special invoices, "four small invoices" and ordinary invoices, and proceed from the tax administration system. The department cooperation system, laws and regulations level analysis prevention and cure false invoice crime common law.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D917;F812.42
[Abstract]:The project of gold tax is an information monitoring system developed by the State Administration of Taxation to deal with the crime of forgery of special invoices for VAT. At the beginning of implementation, the project effectively cracked down on the crime of forgery of special invoices, and the number of cases and the period of crime showed a downward trend. However, due to the limitations and imperfections of the system, a new development trend has emerged in the crime of false invoicing: first, it is more concealed, professional and gang oriented in the crime of falsifying special invoices, and it is moving to the central and western regions and to special industries. The trend of collusion between internal and external parties. Second, the use of the gold tax project not included in the monitoring of the "four small notes", ordinary invoices for the crime of false. The main cause of the crime is that the main criminals make use of the defects of the gold tax project and the deficiency of the tax authorities to the special invoice, the "four small notes", the ordinary invoice management, the coordination between the departments and the imperfect laws and regulations to carry on the crime. Therefore, in order to do a good job in preventing and controlling the crime of false invoicing, the constantly improving gold tax project is only one of the facets. We must proceed from the common causes of the three kinds of false special invoices, "four small invoices" and ordinary invoices, and proceed from the tax administration system. The department cooperation system, laws and regulations level analysis prevention and cure false invoice crime common law.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D917;F812.42
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