协同作战视角下的虚开数电发票犯罪预警流程  

The Warning Process of Issuing False Electronic Invoices from the Perspective of Collaborative Operations

作　　者：张郁 樊丽瑛 ZHANG Yu;FAN Li-ying

机构地区：[1]甘肃政法大学司法警察学院

出　　处：《江苏警官学院学报》2024年第6期50-61,共12页Journal of Jiangsu Police Institute

基　　金：甘肃省高等学校创新基金项目“甘肃省公安机关执法质量考评机制对侦查程序的影响实证研究”(2021B-184);甘肃政法大学研究生科研创新项目“虚开数电发票犯罪预警模型全链条构建”(2024019)。

摘　　要：在数字化时代,随着数电发票的出现,虚开数电发票犯罪也应运而生。此类犯罪易被仿效,对法益的侵害具有发散性和不可控性。为实现从事后打击向事前事中精准防范的转变,需在协同作战理念指导下,以“既对已有模型应用路径进行规划,又弥补部分地区模型缺失不足”为理想目标,对虚开数电发票犯罪的预警流程进行规划。鉴于税务部门、纳税人、公安机关为数电发票虚开防治链条中的关键主体,可依次规划税务部门数据监测流程、纳税人风险自测流程和公安机关穿透式研判流程,并通过采用区块链协同作战、专家辅助、问责评价等保障机制,以强化预警过程的规范性、公平性,提升预防质效。In the digital age,with the emergence of electronic invoices,the crime of issuing false electronic invoices has also come into being.Such crimes are easy to imitate and have a diffusive and uncontrollable impact on legal interests.To achieve a shift from post-event crackdown to precise prevention in advance and during the event,it is necessary to plan the early warning process for the crime of issuing false electronic invoices under the guidance of the concept of collaborative operations,with the ideal goal of"both planning the application path of existing models and making up for the deficiencies of models in some regions".Given that the tax authorities,taxpayers,and public security organs are the key subjects in the prevention and control chain of false electronic invoice issuance,the data monitoring process of the tax authorities,the risk self-assessment process of taxpayers,and the in-depth analysis process of the public security organs can be planned in sequence.Moreover,by adopting guarantee mechanisms such as block-chain collaborative operations,expert assistance,and accountability evaluation,the standardization and fairness of the early warning process can be strengthened,and the prevention quality and efficiency can be improved.

关 键 词：数电发票 虚开 预警 协同作战 

分 类 号：D917.6[政治法律—法学]