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随着我国金税三期工程的启动及不断完善,在消费型增值税常态的运行下,增值税扣税凭证信息已逐渐网络化、标准化,税控管理信息建设为国民经济发展奠定了坚实的财力基础。然而在税制转型发展过程中,总有少数群体,为满足个人一己私利,至税收法律于不顾,通过各种违法手段,虚开增值税专用发票,骗取税款抵扣权,导致国家税收严重流失,严重影响了市场经济的平稳发展。本文主要针对虚开增值税专用发票的行为,提出几点可供参考的策略。
With the start-up and continuous improvement of the third phase of Golden Tax in our country, under the normal operation of consumer-oriented value-added tax, the vouchers of VAT deduction have gradually become networked and standardized, and the construction of tax control information has laid a solid foundation for the development of the national economy Financial basis. However, in the course of the tax system transformation and development, there are always a few groups that, in order to satisfy their individual self-serving interests and uphold the tax laws, falsify the tax deduction rights by flipping open special VAT invoices through all kinds of illegal means, resulting in a serious loss of state revenue , Seriously affected the steady development of the market economy. This article mainly for false VAT invoices behavior, put forward some strategies for reference.