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金税工程三期进行后,增值税链条的完整性得到了有效保护,虚开增值税专用发票的犯罪活动越来越不容易得逞,不法犯罪分子把目光盯在了货物运输专用发票、农副产品收购发票上,这是目前利用发票偷、逃、骗税活动的一个新动向。本文介绍的案件就明显地表现出这个特点。打击虚开发票犯罪,是依法治税的重要组成部分。然而,打击不是目的。如何建立有效机制,加强管理、堵塞漏洞,增强法律的威慑力,从源头上预防涉税犯罪,才是我们亟需解决的问题。
Golden Tax Project Phase III, the integrity of the chain of value-added tax has been effectively protected, false false VAT invoices more and more difficult to succeed in criminal activities, unscrupulous criminals stare at the freight forwarding invoices, agricultural and sideline products Acquisition of invoices, which is currently using the invoice to steal, escape, tax fraud a new trend. This article describes the case clearly demonstrated this feature. To crack down on fictitious crimes is an important part of tax administration according to law. However, combat is not an end. How to establish an effective mechanism to strengthen management, plug the loopholes and enhance the deterrent force of law, to prevent tax-related crime from the source is the problem that we urgently need to solve.