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作为普遍征收、税不重征的中性税种,增值税在我国的税收体系中占有重要地位。从1994年税制陡革后,我国增值税收入在税收收入中的比重逐年增加,增值税制逐渐步入良性运行的轨道。在“以票管税”的征管模式下,增值税专用发票成为征管的核心,承载着增值税税款征收的几乎所有职责。增值税专用发票的适用,规范、简化了增值税的征管工作,减少了税收征收过程中的漏洞,但在具体的征管实践中,增值税专用发票却往往为不法分子所利用,成为其偷骗税的工具。
As a general tax collection, the tax does not impose a neutral tax, VAT in China’s tax system occupies an important position. Since the steep tax system in 1994, the proportion of China’s VAT revenue in tax revenue has been increasing year by year, and the value-added tax system has gradually entered the track of benign operation. In the “collection and management of tax” mode of collection, VAT invoices become the core of collection and management, carrying almost all the duties of VAT levied. The application and standardization of special invoices for value-added tax have simplified the collection and administration of value-added tax and reduced the loopholes in the process of tax collection. However, in the practice of special collection and administration, special VAT invoices are often used by criminals and become the targets of fraud Tax tool.