税务机构改革对打击虚开增值税发票的影响研究

【作者】 何超；

【导师】 范子英；

【作者基本信息】 上海财经大学 ， 公共管理硕士（专业学位）， 2021， 硕士

【副题名】基于上海市税务部门的分析

【摘要】 1992年全国人大委员会通过了《中华人民共和国税收征管法》,正式确立了税务稽查制度,1994年我国开启分税制改革,为解决中央及地方财政收入矛盾,分别成立了国税、地税两个部门。也就是在这之后,我国建立了新的增值税制度,实行增值税进销项抵扣制度。近年来,我国社会经济面临诸多困难与挑战,税收压力与日俱增,面对经济下行压力导致的税收收入减少,税务部门不仅要加强税收征管,更需要重视虚开增值税发票的预防与整治,以遏制日益猖獗的虚开增值税发票犯罪分子,保障税收收入的足额征缴。原有的国税、地税两套税务机构设置在面对增值税发票虚开问题上捉襟见肘,分散式征管的弊病在不断显现,对虚开增值税发票问题的稽查越来越依靠团队化、集中式、多部门合作稽查,原有的小组式稽查并不符合目前虚开增值税发票案件稽查的思路。2018年3月13日,国家公布国务院机构改革方案,将国地税两个机构合并,促进依法行政、依法征税,保证税收收入及时、足额入库,为财政发挥基础和支柱作用提供有力的财力保证。国税、地税合并首先减少了企业办税时间和成本,彻底解决了合并之前国地税两家税务部门执法尺度不一给企业带来的困扰,除此之外,税务稽查部门的机构设置彻底打破原有体制,初步实现垂直化管理,简化稽查部门结构,管理上更加趋于直接化,为打击虚开增值税发票案件的查办提供了更加优良的土壤。本文对税务机构改革前后的部门设置情况进行了详细的介绍分析,理清了部门设置的变化情况和对虚开增值税发票案件稽查的主要影响。第三章对上海税务稽查部门近几年打击虚开增值税发票案件进行整理归纳,了解税务机构改革前后稽查部门虚开增值税发票案件的检查情况、打击成效,发现虚开案件的主要特点和管理风险点。第四章以机构改革前后的两个典型案例进一步了解税务机构改革给打击虚开增值税发票工作带来的变化,并从现行虚开增值税发票犯罪特点、虚开增值税发票案件检查遇到的困难、机构设置带来的影响等进行探讨,发现当前税务稽查部门在打击虚开增值税发票工作中存在的问题。通过研究发现,在打击虚开增值税发票工作的资源利用、数据运用、案件查办、日常管理以及外部管理等多方面都存在可改善的空间。笔者结合自身的工作经历,针对目前上海税务稽查部门在打击虚开增值税发票工作中遇到的困难提出了防范打击虚开增值税发票的可行性建议。更多还原

【Abstract】 In 1992,the National People’s Congress passed the "Taxation Administration Law of the People’s Republic of China",which formally established a tax inspection system.In 1994,China initiated the reform of the tax-sharing system.In order to resolve the contradiction between central and local fiscal revenues,two departments were established respectively for tax bureau of central government and tax bureau of local government.After this,China established a new VAT system,and implemented a VAT deduction system.Recent years,social economy of China is facing many difficulties and challenges,and tax revenue pressure is increasing day by day.Facing the reduction of tax revenue,taxation departments must not only strengthen tax management,but also need to pay attention to the prevention and rectification of false VAT invoices in order to curb rampant criminals and ensure the full collection of tax revenues.The increasingly rampant criminals guarantee the full collection of tax revenues.Two tax department stretched on issuing false VAT invoices to face problems.Disadvantages of decentralized management are constantly emerging.The original team-based inspection does not conform to the current thinking of the case of falsely issuing VAT invoices.The inspection of false VAT invoices is increasingly relying on team-based,centralized,and multi-departmental cooperative inspections.On March 13,2018,the State Council announced the institutional reform plan to merge tax bureau of central government and tax bureau of local government for promoting administration in accordance with law,collecting taxes in accordance with the law.It can ensure that tax revenue is timely and in full,and provide a strong guarantee for the role of finance as a foundation and pillar.The merger of tax bureau of central government and tax bureau of local government saves the time and cost of enterprises,and completely solves the problem of different law enforcement standards.In addition,the institutional setup of the tax inspection department completely broke the original system and initially achieved vertical management.The structure of the inspection department is simplified,and the management becomes more direct,which provides a better foundation for the investigation and handling of cases of fraudulent issuance of VAT invoices.This article analyzes the establishment of departments before and after the reform of tax institutions and clarified the changes in department settings and the main impact on the inspection of false VAT invoices.Chapter 3 summarizes the cases of false VAT invoice issuance by Shanghai tax inspection department in recent years,understands the inspection situation and crackdown effects of false VAT invoice cases before and after the tax institution reform,and discovers the main characteristics and the risk of management.Chapter 4 uses two typical cases before and after the institutional reform to understand the changes brought about by the reform of the tax institution in the fight against false issuance of VAT invoices.It also discusses the characteristics of the current crime of falsely issuing VAT invoices,the difficulties encountered in the inspection of falsely issuing VAT invoices,and the impact of the establishment of institutions,and discovers the current problems in the work of the tax inspection department in cracking down on the false issuance of VAT invoices.Through research,it is found that there is room for improvement in many aspects,such as resource utilization,data application,case investigation,daily management,and external management in combating the false issuance of value-added tax invoices.Based on my own work experience,the author puts forward feasible suggestions for preventing and combating the false issuance of VAT invoices in response to the current difficulties encountered by the Shanghai tax inspection department.更多还原