金税工程是以增值税计算机专用发票为核心的稽核比对系统,在金税网络中,报税、认证、采集三率数据必须达到准确、完整,才能真正实现对增值税计算机发票的全程监控。但系统中还多处存在缺陷,其主要问题集中反映在报税、认证和协查三个环节上。 一、报税环节。软件不能监控报税时限,无法保证报税面 The Golden Tax Project is an audit comparison and verification system based on VAT special computerized invoices. In the Golden Tax Network, tax reporting, certification and third-rate data collection must be accurate and complete so that the full monitoring of VAT invoices can be realized. However, there are many defects in the system. The main problems are mainly reflected in the three aspects of tax filing, certification and investigation. First, the tax return. Software can not monitor the tax deadline, can not guarantee tax returns