利用增值税专用发票犯罪现状分析与对策研究

An Analysis And Solution to the Current Situation to Take the Advantage of the Special Invoice of the Value - added Tax to Commit Crimes

随着我国税制改革的不断深入,增值税专用发票将扮演着愈来愈重要的角色。由于其具有抵扣税款的特殊功能,因此,犯罪分子往往利用这一点进行以虚开增值税专用发票为主要犯罪形式的各种犯罪活动。针对这种现状,各级司法机关除应严厉打击此类犯罪外,还应从分析成因入手,寻找相应的对策,以防患于未然。

As our country' s reform of tax system constantly deepens, the special invoice of the value - added tax will play a more and more important part. Because it has the special function to compensate for the taxation, the criminals have always taken the advantage of this character to commit various crimes by making false value - added invoices in the long period of taxation. According to this current situation, judicial organs in various levels should severely attack this kind of crime. Furthermore, they should proceed from analysing the causing reason and find the related solution in order to pretend it from happening.