大数据背景下虚开增值税专用发票打防研究

Research on Combating and Preventing False Issuance of Special Value-added Tax Invoices in Big Data Context

作为涉税领域违法犯罪的头号顽疾,虚开增值税专用发票当前呈现出利用新经济形态、网络技术、非法软件进行虚开等新形态,虽然警税部门推进信息化建设、开发数据工具,形成打击合力,通过"云端战役"发起系列专项打击取得了显著的战果,然而虚开增值税专用发票却依然屡打不尽。面对虚假注册阻断关联、风险防控不足、综合治理不全面、制度和法律滞后缺位等虚开增值税专用发票的打防困境,要从加强信息化建设、做强数据工具、社会协同治理、完善有关制度和立法等方面,完善打防体系,倍增打防效能,营造公平公正有序的营商环境。

At present,as one of the biggest headaches in tax-related illegal acts or crimes,the false issuance of special value-added invoices has displayed new types by taking advantage of new economy forms,network technology,illegal software,etc.Although police and tax departments have achieved remarkable results by promoting the information construction,developing data tools,and launching a series of joint crackdowns in the "cloud campaign",the acts of falsely issuing special value-added tax invoices keep repeatedly emerging.Faced with existing predicaments in combating and preventing false issuance of special value-added tax invoices,such as interrelation block under false registration,insufficient risk control and prevention,incomplete comprehensive governance,lagging and absent systems and laws,we should strengthen the informatization construction,improve data tools,stress social cooperative governance,perfect relevant systems and legislation,and thereby to complete the combating and preventing system,to enhance the efficiency of the system,as well as to create a fair and orderly business environment.