| 析虚开增值税发票的有关问题及侦察方法 |
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| 引用本文： | 姜文锋.析虚开增值税发票的有关问题及侦察方法[J].辽宁公安司法管理干部学院学报,2012(2):75-76. |
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| 作者姓名： | 姜文锋 |
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| 作者单位： | 中国刑警学院,辽宁沈阳,110854 |
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| 摘 要： | 新税制出台后,犯罪分子为牟取暴利,瞄准制度漏洞和管理缺陷,利用巧妙的作案手法和"技术"处理,大量虚开增值税专用发票,严重危害国民经济。文中针对该类犯罪案件的作案手段、特点,结合我国目前面临的侦办该类案件时的一般困难,提出了预防和减少该类犯罪的几点建议。
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| 关 键 词： | 增值税发票 经济犯罪 建议 |
On Problems i n Writing False Valued Added Tax Invoices and Detecting Method |
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| Jiang Wenfeng.On Problems i n Writing False Valued Added Tax Invoices and Detecting Method[J].Journal of Liaoning Administrators College of Police and Justice,2012(2):75-76. |
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| Authors: | Jiang Wenfeng |
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| Institution: | Jiang Wenfeng(China Criminal Police University,Shenyang,Liaoning,110854) |
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| Abstract: | After new tax system coming onto stage,the criminals aim at the system vulnerabilities and management defect,make use of subtle approach "technology" processing to make exorbitant profits,and write a lot of false value added tax invoices.It seriously damage the national economy.Aiming at crime means and characteristics of this kind of crime and considering the difficulties when investigating,the writer puts forward some suggestions to prevent and reduce such crimes. |
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| Keywords: | value added tax invoice economic crime suggest |
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