摘要
商事制度改革的深化和营改增的全面推开给增值税专用发票管理带来新的挑战。文章简要分析了增值税专用发票管理中存在的薄弱环节,并借鉴国际经验,建议推进社会共治,加强事先预防;完善增值税政策;推行"区块链+电子发票"解决方案,运用大数据技术提高风险管理水平,有效防控虚开增值税专用发票风险。
The deepening of the commercial system reform and the overall promotion of the reform of converting business tax to VAT have brought new challenges to the administration of VAT special invoices. This article analyses the weak links of VAT special invoice management. By referring to international experience, the paper puts forward following suggestions:enhancing collaborative governance, strengthening prior prevention, improving VAT system, promoting "e-invoice plus block chain" solution, improving risk management by using big data technology and preventing the risk of false invoicing VAT special invoice.
出处
《国际税收》
CSSCI
北大核心
2019年第2期75-78,共4页
International Taxation In China
关键词
虚开
增值税专用发票
风险管理
False invoicing
VAT special invoice
Risk management
