利用增值税专用发票骗税犯罪的现状和工作对策

The Situation of Crime of Tax Fraud by Using Added Value Tax Invoice and Countermeasures

当前利用增值税专用发票骗税犯罪具有以下特点:发案数急剧上升,涉案金额巨大;犯罪集团日趋集团化、规模化;跨区域作案日趋突出。暴利驱动,部分税务人员和一些地方领导参与、支持是骗税案件高发的主要原因。查处骗税案件工作中,存在取证难、追捕难、追赃难,经侦队伍素质、装备落后,经侦不足等困难,为此必须采取相应的工作对策。

Presently,the crime of tax fraud by using added value tax invoice has the characteristics as follows:Firstly,there's a rise in number of cases and amount of money involved;Secondly,the criminal groups grow extensively and the transregional cases get more se-rious;Thirdly,some tax collectors and local officials get involved in the crime or support it for seeking huge profits.Because there're many difficulties in dealing with this crime,such as the difficulties in obtaining evidences,pursuing criminals and recovering botty,the poor quality of the economic investigative troops and equipments as well as insufficient funds,we must find proper countermeasures to solve these problems.