当前我国税收领域中增值税违法犯罪活动猖獗,且呈愈演愈烈之势一些不法分子也在不断研究对策,改变手法,出现了利用虚假身份证注册小型商贸公司,骗购增值税专用发票,短期内倒卖或大肆虚开后逃匿的犯罪新动向,并且呈案发上升趋势,形势十分严峻。一、当前增值税违法犯罪案件产生的原因(1)受利益的驱动,在主观上有偷逃税的欲望。纳税人如果按规定纳税,就要减少他的实有财产,对于纳税人来说是一个 At present, the criminal activities of value-added tax in our country’s taxation field are rampant and are getting worse. Some unscrupulous elements are constantly studying countermeasures and changing tactics. Small-scale commerce and trade companies that use fake ID cards have been registered to defraud VAT invoices and resell them in a short period of time Or wantonly escape the new trend of escape after the crime, and the case of an upward trend, the situation is very serious. First, the current causes of VAT criminal cases (1) driven by the interests of subjective tax evasion desire. If the taxpayer is required to pay taxes, he will have to reduce his real property, which is one for taxpayers