虚开增值税专用发票犯罪侦防对策研究

Research on Countermeasures of Investigation and Prevention in the Crime of Falsely Making out Special Invoices for Value-Added Tax

虚开增值税专用发票犯罪作为一种寄生于增值税税收之上的经济犯罪,严重扰乱着我国的税收秩序,危害着我国经济工作的健康运行。近年来,虚开增值税发票犯罪的危害不断扩大,并呈现出不断蔓延的趋势,对此种犯罪的打击刻不容缓。对于虚开增值税专用发票犯罪的打击应从侦查和防范控制两个方面进行。侦查要做好初查和正式侦查两方面的工作;防范控制应从制度设计、规则贯彻、宣传教育等方面进行。只有这样,我们才能在新形势下实现对于此类犯罪的有效打击与控制。

As an economic crime parasitizing on value-added tax revenue, falsely making out special invoice for Value- Added Tax seriously disrupts China＇s taxation order and damages the healthy operation of our economic works. In recent years, this crime detriment continues to expand, and even showing a growing trend. As this situation, cracking down on this kind of crimes and that without delay. We should combat this kind of crimes from two aspects of investigation and prevention controls. The investigation includes two aspects of preliminary investigation and formal investigation, the prevention and controls should be carry out from the system design, rules implementation, publicity and education. Only by this way, we can effectively combat and control this kind of crimes under the new situations.