虚开增值税专用发票犯罪的侦查与控制

虚开增值税专用发票犯罪的发生率不断上升,犯罪涉案金额越来越大,国家税收流失非常严重,呈现出严峻态势,必须加强对这类犯罪的侦查和控制。为此,要大力加强增值税专用发票的管理工作,加强公安机关与工商、税务等部门的协调合作;在侦查工作中,应及时调查相关企业的工商税务和银行资料并取证,及时发现犯罪嫌疑人和控制赃款赃物。

How to Investigate and Control the Crime of Falsely Making out Specializd VAT Receipts

The crime rate of falsely making out specialized VAT(value added tax)receipts is going up,and the sum concerned is increasing. There is a serious drain on the state tax revenue. So it is necessary to reinforce th investigation and control of this crime. The management of VAT receipts should be enhanced, the cooperation between police organs and business or taxation departments should be strenthened as well. In investigation,it must be in time to inquire concerning enterprises,information in business ,tax and bank, to take evidence, to find the suspect and control bribes and booties.