根治增值税专用发票虚开问题的对策研究  

Research on countermeasures to radically solve the problem of cheating behaviors in issuing fake value-added tax vouchers

作　　者：刘玉艳[1] 孙志华 LIU Yu-yan;SUN Zhi-hua(Treasury Office, Chaoyang Teachers College, Chaoyang Liaoning 122000;Treasury Department, Chaoyang County Central Hospital, Chaoyang Liaoning 122000)

机构地区：[1]朝阳师范高等专科学校财务处,辽宁朝阳122000 [2]朝阳县中心医院财务科,辽宁朝阳122000

出　　处：《辽宁师专学报（自然科学版）》2018年第1期105-108,共4页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：为了规范增值税发票的管理,营造更加规范公平的税收环境,对增值税发票管理制度中存在的问题进行分析.指出了当前虚开发票行为的种类和非法获利方式.分析认为,制度漏洞是产生增值税发票虚开问题的根本原因.从税源控制、退税模式、支付管理制度以及发票终端控制等方面提出改进建议,可有效防范增值税专用发票虚开行为.In order to standardize the administration of value-added tax vouchers, and create a more normalized and fairer tax environment, this essay analyzed the problems existing in the management systems of value-added tax vouchers and pointed out the types of cheating in issuing fake vouchers and illegal profiteering methods. According to the analysis, the loopholes in the systems are the fundamental reasons that lead to voucher-issuing cheating. This paper put forward the improvement countermeasures from the aspects of tax source control, tax retrieving mode, payment management system and invoice terminal control, etc, which can effectively fend off cheating behaviors in issuing value-added tax vouchers.

关 键 词：虚开发票 非法获利 制度漏洞 

分 类 号：F812.42[经济管理—财政学]