基于多元治理理论下的虚开增值税专用发票治理研究会计学专业.docx

基于多元治理理论下的虚开增值税专用发票治理研究 Research on Virtual Invoicing VAT Invoice Management Based on Multiple Governance Theory 内容摘要 2016年5月1日起，我国全面推行营业税改征增值税，增值税成为我国税制结构中最为主要的一个税种。今年年初，国家税务总局稽查局有关负责人指出：“营改增顺利推开之后，虚开在范围、行业、方式与手段等部分都会出现全新的改变。”从理论上来讲，全面推行营改增简化税制，降低公司的压力，对增值税发票犯罪有一定的限制影响。然而由于增值税实行凭借增值税专用发票注明的税金和其他增值税扣税凭证进行抵扣的计税方法，抵扣税款的巨大诱惑使犯罪分子铤而走险，疯狂虚开增值税专用发票，导致国家税款流失。巨额的税款流失造成国家税收秩序和经济秩序的失范和紊乱，对国家的经济发展和公民的经济生活产生严重的影响。虚开发票的金额最终还会汇总到当地GDP的增长，失真的数字并不是地方经济发展的真实体现，最终会影响政府对于地方经济形势的判断，影响政府经济管理决策，甚至还会有损政府形象。 本文依据公共管理学科当中的治理理论，积极倡导治理主体的多元性，主张除政府外，市场主体和社会主体等可以参与公共事务的管理与调节，将多元治理理论应用于治理虚开增值税专用发票这一问题。通过描述我国近年来治理虚开行为的现状，分析得出目前我国治理虚开增值税专用发票存在的问题及原因。虚开行为不断涌现的原因复杂多样，并非只凭借税务机关的一己之力就得以从根源遏制这一现象的发生，需要政府其他各职能部门、企业及社会的共同配合，提高对虚开行为严重性及危害性的认识。因此，本文提出了应构建治理虚开增值税专用发票的多元治理体系，由税务部门、政府其他部门及机构、一般纳税人企业、社会公众共同形成多元治理主体，协调配合，有效治理虚开增值税专用发票。 关键词：增值税 虚开增值税专用发票 治理理论 多元治理 Abstract Since May 1, 2016, China has fully implemented the business tax reform and value-added tax system, which has become the most important type of tax in China's tax structure. Earlier this year, the head of the State Administration of Taxation Inspection Bureau underlined: "After the comprehensive reform of the VAT reform increases, there will be new changes in the areas, fields, methods and methods." In theory, the full implementation of the reform Increase by simplifying the tax system, reducing the burden on enterprises, the value-added tax invoices have some inhibitory effect. However, due to the implementation of value-added tax with value-added tax invoices and other vouchers identified as deductible tax deduction, the huge temptation to tax deductible criminals take the risk, crazy fake value-added tax invoices, resulting in National tax loss. The huge loss of taxes has caused the loss of state tax order and economic order and the disorder and has a serious impact on the economic development of the country and the economic life of citizens. Finally, the amount of false invoices will be aggregated to the growth of local GDP. The figures of distortion are not the true manifestation of local economic development and will ultimately affect the government's judgment on the local economic situation, influence the government's economic management and decision-making, and even undermine the government Image. Based on the theory of governance in the public administration discipline, this paper actively advocates the pluralism of the governance subject, advocates that besides the government, the market subject and the social subject can participate in the management and regulation of public affairs, and applies the theory of multiple governance to the management of the special VAT Invoice this issue. By describing the status quo of China's practice of governance in recent years, this article analyzes the problems and reasons that exist in the management of China's special VAT invoices. The reasons for the continuous emergence of false acts are complex and diverse. It is not necessary to rely solely on the power of the tax authorities to curb the occurrence of this phenomenon from the root causes. It requires the cooperation of other government departments, enterprises and the society to raise the level of fraud. Sexual and harmful awareness. Therefore, this paper proposes that a multi-governance system should be established to manage the false VAT invoices. The tax authorities, other government departments and agencies, the general taxpayers and the general public should form a multi-governance body to coordinate and cooperate to effectively manage the false value added Tax invoices. Key words: VAT;Fake VAT invoices;Governance theory;Multiple governance 目录 内容摘要 Ⅰ Abstract Ⅱ 第1章 导论 4 1.1 研究背景 4 1.2 研究目的及意义 4 1.3 国内外研究综述 5 1.3.1国内研究综述 5 1.3.2国外研究综述 7 1.4研究方法 7 1.5创新点及不足之处 8 1.5.1 创新点 8 1.5.2 不足之处 9 第2章 虚开增值税专用发票治理的相关概念及理论基础 9 2.1 虚开增值税专用发票治理相关概念 9 2.1.1 虚开增值税专用发票 9 2.1.2 虚开增值税专用发票治理 10 2.1.3 虚开增值税专用发票治理模式 11 2.2 多元治理理论概述 11 2.2.1 多元治理理论 11 2.2.2 多元治理理论在虚开治理领域的应用 13 第3章 我国治理虚开增值税专用发票的现状分析 14 3.1 我国治理虚开增值税专用发票的现状 14 3.1.1 我国虚开案件逐年递增 14 3.1.2 我国查处虚开案件难度加大 15 3.1.3我国治理虚开案件协调困难 16 3.2 虚开增值税专用发票治理的必要性 16 3.2.1 虚开行为侵害国家财政收入 16 3.2.2 虚开行为破坏市场经济秩序 17 3.2.3 虚开行为损害政府形象 19 第4章 我国治理虚开增值税专用发票存在的问题及原因 19 4.1 我国治理虚开增值税专用发票存在的问题 19 4.1.1 政府主导性不强 19 4.1.2 办案部门缺乏协调与配合 20 4.1.3办案成本与违法成本不对等 22 4.2 治理虚开增值税专用发票存在问题的原因分析 23 4.2.1 我国社会协税护税意识淡薄 23 4.2.2 地方经济发展衡量标准单一 24 4.2.3 政府各职能部门之间缺乏协作制度 24 4.2.4 虚开违法惩治力度弱 24 第5章 治理虚开增值税专用发票的国内外经验借鉴 25 5.1 国内典型经验 25 5.1.1 衡水政府组织协调重点行业管理 25 5.1.2 商丘市国税局“DNA工作法” 25 5.1.3 辽宁省国税局税警协作智囊参与双保险 26 5.2国外典型经验 26 5.2.1 美国税收征管水平高 26 5.2.2 德国税务稽查权力大 26 5.2.3 日本纳税遵从度高 27 5.3国内外典型经验的启示 27 第6章 虚开增值税专用发票多元治理体系的构建 28 6.1 虚开增值税专用发票多元治理主体的基本框架 28 6.1.1 税务部门：虚开行为的治理“源头” 28 6.1.2 政府其他部门和机构：积极协调与配合治理虚开行为 29 6.1.3 增值税一般纳税人企业：加强内部自律 严把受票关 30 6.1.4 社会公众：参与外部监督 营造良好协税护税氛围 31 6.2虚开增值税专用发票多元治理的保障措施 32 6.2.1 规范多元治理主体的协作制度 32 6.2.2 强化多