我國增值稅專用發(fā)票虛開問題的管控研究
發(fā)布時間：2019-05-14 04:57
【摘要】：在我國,增值稅是最重要的流轉(zhuǎn)稅種,也是我國最重要的財政支柱性稅種,在增值稅的日常管理中,增值稅專用發(fā)票是有著至關(guān)重要的作用。增值稅專用發(fā)票同時具有收付款憑證和有價憑證的特點,這也使得越來越多的不法分子開始將增值稅專用發(fā)票作為他們牟利的工具,他們在無貨交易的情況下,虛開增值稅專用發(fā)票給企業(yè)用于抵扣稅款,并因此獲得了巨額的不法收入,給國家造成巨額稅收損失,而且破壞了增值稅內(nèi)部稽核機制的有效運行,削弱了稅收的誠信機制,并由此引發(fā)了一系列社會問題。第一部分是本文的緒論部分,主要介紹了本文的研究背景和意義,以及國內(nèi)外對相關(guān)問題的研究現(xiàn)狀,也闡述了本文的研究方法和思路。第二部分是對增值稅制度的綜述,對增值稅、增值稅專用發(fā)票及虛開增值稅專用發(fā)票等概念做了界定。再以稅收遵從理論,博弈論理論等相關(guān)理論為理論基礎(chǔ),對管控虛開增值稅專用發(fā)票及其相關(guān)情況研究情況加以總結(jié),為本文課題研究提供參考。第三部分結(jié)合相關(guān)案例總結(jié)了當(dāng)前我國虛開發(fā)票“有貨虛開”成為主流、作案日益隱蔽化、善于利用政策漏洞和與其他經(jīng)濟犯罪行為相融合等幾大特點和趨勢,同時也對我國目前管控虛開增值稅專用發(fā)票的主要做法和存在的問題進行了初步的探討,為問題的解決提供了思路。第四部分收集了國內(nèi)外與管控虛開增值稅專用發(fā)票相關(guān)的國內(nèi)外典型經(jīng)驗,分別涉及信息化建設(shè)、執(zhí)法權(quán)限、納稅輔導(dǎo)、稅種管理、協(xié)稅護稅等幾大面共六項內(nèi)容,并從中總結(jié)提煉了相關(guān)的啟示。第五部分針對虛開問題,從公共管理學(xué)角度提出了管控措施,分別是:營造誠信納稅環(huán)境、完善增值稅制度設(shè)計、構(gòu)建協(xié)同共治的管控體系、建立科學(xué)的稅收征管制度。四箭齊發(fā),多措并舉地管控好虛開增值稅專用發(fā)票的問題。
[Abstract]:In our country, VAT is not only the most important circulation tax, but also the most important financial pillar tax in our country. VAT special invoice plays an important role in the daily management of VAT. VAT invoices have the characteristics of both receipt and payment vouchers and valuable vouchers, which makes more and more outlaws begin to use VAT invoices as their profit-making tools, and they are in the absence of goods to trade. The false issuance of special invoices for value-added tax has been used to deduct taxes for enterprises, thus obtaining huge illegal income, causing huge tax losses to the state, destroying the effective operation of the internal audit mechanism of value-added tax, and weakening the credit mechanism of taxation. As a result, a series of social problems have been triggered. The first part is the introduction of this paper, which mainly introduces the research background and significance of this paper, as well as the research status of related issues at home and abroad, and also expounds the research methods and ideas of this paper. The second part is a summary of VAT system, which defines the concepts of VAT, VAT special invoice and false VAT invoice. Then, on the basis of tax compliance theory, game theory and other related theories, this paper summarizes the research situation of VAT invoice and its related situation, which provides a reference for the research of this paper. The third part summarizes the characteristics and trends of false invoice in our country, such as false invoice, increasingly concealment, good use of policy loopholes and integration with other economic and criminal behaviors, etc., the third part summarizes the characteristics and trends of false invoice in our country, such as "false opening of goods", increasingly hidden crime, good use of policy loopholes and integration with other economic and criminal behaviors. At the same time, this paper also makes a preliminary discussion on the main methods and existing problems of controlling the false invoice of VAT in our country, which provides the train of thought for the solution of the problem. The fourth part collects the typical domestic and foreign experiences related to the control and control of false VAT invoices at home and abroad, involving six aspects, such as information construction, law enforcement authority, tax guidance, tax management, tax cooperation and protection, and so on. And summed up and extracted the relevant enlightenment. The fifth part puts forward the control and control measures from the point of view of public management, which are as follows: to create an honest tax environment, to perfect the design of value-added tax system, to construct a coordinated and co-management control system, and to establish a scientific tax collection and management system. The four arrows are issued together, and the problem of false value-added tax invoices is managed at the same time.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
本文編號：2476454
[Abstract]:In our country, VAT is not only the most important circulation tax, but also the most important financial pillar tax in our country. VAT special invoice plays an important role in the daily management of VAT. VAT invoices have the characteristics of both receipt and payment vouchers and valuable vouchers, which makes more and more outlaws begin to use VAT invoices as their profit-making tools, and they are in the absence of goods to trade. The false issuance of special invoices for value-added tax has been used to deduct taxes for enterprises, thus obtaining huge illegal income, causing huge tax losses to the state, destroying the effective operation of the internal audit mechanism of value-added tax, and weakening the credit mechanism of taxation. As a result, a series of social problems have been triggered. The first part is the introduction of this paper, which mainly introduces the research background and significance of this paper, as well as the research status of related issues at home and abroad, and also expounds the research methods and ideas of this paper. The second part is a summary of VAT system, which defines the concepts of VAT, VAT special invoice and false VAT invoice. Then, on the basis of tax compliance theory, game theory and other related theories, this paper summarizes the research situation of VAT invoice and its related situation, which provides a reference for the research of this paper. The third part summarizes the characteristics and trends of false invoice in our country, such as false invoice, increasingly concealment, good use of policy loopholes and integration with other economic and criminal behaviors, etc., the third part summarizes the characteristics and trends of false invoice in our country, such as "false opening of goods", increasingly hidden crime, good use of policy loopholes and integration with other economic and criminal behaviors. At the same time, this paper also makes a preliminary discussion on the main methods and existing problems of controlling the false invoice of VAT in our country, which provides the train of thought for the solution of the problem. The fourth part collects the typical domestic and foreign experiences related to the control and control of false VAT invoices at home and abroad, involving six aspects, such as information construction, law enforcement authority, tax guidance, tax management, tax cooperation and protection, and so on. And summed up and extracted the relevant enlightenment. The fifth part puts forward the control and control measures from the point of view of public management, which are as follows: to create an honest tax environment, to perfect the design of value-added tax system, to construct a coordinated and co-management control system, and to establish a scientific tax collection and management system. The four arrows are issued together, and the problem of false value-added tax invoices is managed at the same time.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
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