| 虚开发票犯罪的新动向及侦查对策 |
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| 引用本文： | 戴蓬. 虚开发票犯罪的新动向及侦查对策[J]. 政法学刊, 2008, 25(1): 10-13 |
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| 作者姓名： | 戴蓬 |
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| 作者单位： | 中国人民公安大学,侦查系,北京,100038 |
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| 摘 要： | 随着打击力度的加大,税收征管的加强,虚开发票犯罪呈现出新的动向:作案人采用造假手段,取得领购发票资格;制造经营假象,逃避税务稽查;针对征管措施,利用真票虚开;转移犯罪目标,大肆虚开"四小票;"结伙作案,多个企业形成虚开链条。对于新形势下的虚开发票犯罪,应从以下几个方面开展侦查工作:从反常现象入手,发现虚开发票犯罪;对涉嫌虚开企业进行外围调查;围绕"票"、"货"、"款",查证购销关系的真实性;开展协查,全面获取虚开发票犯罪证据。
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| 关 键 词： | 虚开发票犯罪 “四小票” 税务稽查 |
| 文章编号： | 1009-3745(2008)01-0010-04 |
| 修稿时间： | 2007-10-11 |
The Latest Development of Crime of Falsely Giving the Invoice and Its Countermeasure |
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| Dai Peng. The Latest Development of Crime of Falsely Giving the Invoice and Its Countermeasure[J]. Journal of Political Science and Law, 2008, 25(1): 10-13 |
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| Authors: | Dai Peng |
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| Affiliation: | Dai Peng(Dept.of Investigation; Chinese People s Public Security University; Beijing 100038; China); |
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| Abstract: | The crime of falsely giving the invoice presents a new trend along with the enhancement of combating and management.The criminals usually obtain the qualification of applying for invoice by deceiving law enforcement agencies,avoid tax inspection by creating a false impression of operation,falsely give the genuine invoice to coping with revenue supervision,transfer targets of crime to "four minor invoice" and constitute chain of falsely giving the invoice.Measures should be taken to disclose the new developm... |
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| Keywords: | crime of falsely giving the invoice investigation |
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