| 对新形势下如何遏止虚开增值税专用发票犯罪的思考 |
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| 引用本文： | 何明统.对新形势下如何遏止虚开增值税专用发票犯罪的思考[J].公安理论与实践,2005,15(5):76-82. |
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| 作者姓名： | 何明统 |
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| 作者单位： | 浙江省绍兴市公安局 浙江绍兴312000 |
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| 摘 要： | 虚开增值税专用发票犯罪居高不下,屡禁不止,造成国家巨额税款流失,严重地侵害了共和国经济秩序。对此,应利用信息网络优势,增加投入,加快联网速度;树立全局观念,加大协助力度,形成打击虚开犯罪合力;落实专项经费,保障大案要案的查破;严格审核,防止利用虚假身份证及其他虚假证件登记注册公司、企业。
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| 关 键 词： | 增值税专用发票 违法犯罪 遏制对策 |
| 文章编号： | 1008-5750(2005)05-0076-(07) |
| 修稿时间： | 2005年3月15日 |
Reflection on Preventing the Virtual Writing Special Bill of Value-added Tax Crime |
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| HE Ming-tong.Reflection on Preventing the Virtual Writing Special Bill of Value-added Tax Crime[J].Journal of Shanghai Public Security Academy,2005,15(5):76-82. |
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| Authors: | HE Ming-tong |
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| Abstract: | The crime of virtual writing special bill of value-added tax is more and more serious.It has made loss of our country's considerable taxation and inroads on national economic order.Therefore,we should utilize the advantage in information networks and adopt an overall point of view in order to ensure the investigation of serious case on virtual writing special bill of value-added tax. |
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| Keywords: | Special Bill of Value-added Tax Illegal Activity and Crime Investigation Countermeasures |
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