摘要
通过对比2018年A省农产品自开发票数据和国家统计局公布的A省农业数据,暴露出在农产品自开发票领域隐藏着一个巨大的虚开"黑洞"。为了查明真相,依托合法获取的2018年1月至2020年3月A省税务、工商、公安等多部门数据,遵循发票业务流程,从"前端:收购发票数据反常特征""中端:收购企业数据反常特征""后端:销售发票数据反常特征"三个维度,对照17个数据反常特征开展了大数据研判,共计研判出近5 000家高度嫌疑收购企业和千余名嫌疑投售人;并针对研判过程中发现的突出问题,提出完善"金税工程(三期)"投售人身份证号码系统校验功能、投售人身份信息推送公安机关核查以及警税联合建立"可疑投售人数据库"等四项建议。
By comparing the agricultural product self-invoicing data with the agricultural data of Province A published by the National Bureau of Statistics in 2018, it is revealed that there is a huge false "black hole" in the agricultural product self-invoicing. In order to find out the truth, we obtained data from the taxation, industry and commerce, public security and other departments of Province A from January 2018 to March 2020, followed the invoice business process, and carried out big data research and judgment from three dimensions, they are "Front end: Abnormal characteristics of purchase invoice data" "Mid end: Abnormal characteristics of acquired enterprise data" "Back end: Abnormal characteristics of sales invoice data", against 17 abnormal characteristics of the data, totaling Researched and judged nearly 5,000 highly suspected acquisition companies and more than 1,000 suspected sellers. In response to the outstanding problems found in the process of research and judgment, four suggestions for improving the "Golden Tax Project(Phase III)" were proposed, such as the verification function of the seller’s ID card number system, the push of the seller’s identity information, the verification of the public security organs, and the joint establishment of police and tax"Suspicious seller database".
作者
王全
付顺顺
Wang Quan;Fu Shunshun(Anhui Public Security Education Research Institute,Hefei Anhui 230031)
出处
《警学研究》
2021年第2期5-26,共22页
Police Science Research
基金
辽宁省社会科学规划基金项目资助重点项目(编号:L16AGL015)
江西省经济犯罪侦查与防控技术协同创新中心开放基金资助重点项目(编号:JXJZXTCX-008)。
关键词
农产品
自开发票
虚开
大数据
agricultural products
self-invoice
false
big data
