虚开增值税专用发票犯罪现状分析与打防策略研究  

Analysis of the current Situation of the Crime of falsely issuing special VAT Invoices and Research on Prevention Strategies

作　　者：张蔚 Zhang Wei(People 5 Public Security University of China,Beijing,100038 China)

机构地区：[1]中国人民公安大学,北京100038

出　　处：《西部公安论坛》2022年第1期26-32,共7页Journal of Western Public Security

摘　　要：随着税收制度的深化改革、营商环境的升级优化和科技的快速发展,虚开增值税专用发票犯罪逐渐呈现职业化、专业化、智能化、集团化等特点,发现和查处此类犯罪的难度不断加大,严重危害着国家税收秩序和财政安全。为此要在仔细分析此类犯罪频繁发生的基础上,进一步完善涉税行刑衔接法律体系,运用现代化手段做强税警协作,完善警税联合作战平台,积极探索基于类罪研判的主动侦查模式,全面强化监管水平。With the deepening reform of the tax system,the upgrading and optimization of the business environment and the rapid development of science and technology,the crime of falsely issuing special value-added tax invoices gradually presents the characteristics of professionalism,specialization,intelligence and grouping.The difficulty is increasing,which seriously endangers the national taxation order and financial security.To this end,on the basis of careful analysis of the frequent occurrence of such crimes,it is necessary to further improve the legal system for the connection between tax-related executions and punishments,use modem means to strengthen the cooperation of tax police,improve the joint operation platform of police and tax,and actively explore the active investigation mode based on the research and judgment of similar crimes.Comprehensively strengthen the level of supervision.

关 键 词：虚开增值税专用发票犯罪 经济安全 金融监管 打击策略 

分 类 号：F81[经济管理—财政学]