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今年1月,河北省公安厅会同河北省国税局查处了该省南宫市部分企业虚开增值税专用发票案。查明南宫市涉嫌虚开增值税专用发票的企业有49户,共虚开增值税专用发票17587份,价税合计106568万元,其中税款14961万元。此案数额之大,涉及面之广,给国家造成税收损失之严重是继1997年浙江省“金华大案”后又一起特大虚开增值税专用发票案。为什么“金华大案”的“枪声”刚落,“硝烟”未散,又出现了“南宫大案”?为什么惩一不做百?笔者浅见有以下几方面原因: 1、利益熏心,财迷心窍。一些不法分子从自身利益出发,为了谋取“暴利”,虚开增值税专用发票,一旦成功,容易暴富,不惜挺而走险,以身试法是一个重要的内在因素。
In January this year, Hebei Province Public Security Bureau in conjunction with the Hebei Provincial Internal Revenue Service investigated some of the province’s Nangong Shi false VAT invoices. Nangong City, suspected of infringing the VAT invoices only 49 enterprises, a total of 17,587 copies of value-added tax invoices, the total price of 1,065,680,000 yuan, of which 149,610,000 yuan tax. The large amount of the case involved a wide range of issues, resulting in serious tax losses to the country following the “Jinhua case” in 1997 in Zhejiang Province after a grand addition of special VAT invoices. Why did the “gunshots” of the “Jinhua Grand Campaign” have just disappeared and the “smoke and smoke” have not yet been scattered, and the “Nangong Grand Campaign” appeared again? Why do we not punish one by one? The author has several reasons: 1. Mind. Some unscrupulous elements set off from their own interests. In order to seek “huge profits,” they falsified special VAT invoices. Once successful, they easily prospered and took risks. It is an important intrinsic factor to try their best to make mistakes.