集体骗税及其治理

通过虚开增值税专用发票而达到骗取出口退税的目的 ,已是造成我国税收严重流失的最主要的犯罪行为 ,并且这种犯罪具有典型的集体性和团伙性。模型分析表明 :集体犯罪人的行为受到销售额、购入额、销售适用税率、进项适用税率、稽查频率、处罚力度、退税率和回扣率以及政府稽查人员的博弈关系等影响。要遏制虚开增值税专用发票集体犯罪活动 ,应在加大处罚力度、建立税务内控制度、税收管理体制创新和加强增值税专用发票管理以及防止集体腐败等方面进行努力。

On the Collective Tax-fraud and Its Rectification

Registering value added tax special invoice under the name of export to get export tax drawback is the major crime which causes a serious loss of our tax income, and the crime is characteristic of collectivity and group behavior. Model analyses show that the behaviors of collective criminals are affected by sales quota, buying quota, marketing applicable tax rate, income applicable tax rate, check frequency, punishment strength, tax drawback rate and discount rate and the game relationship with government's checking members, etc. In order to control this kind of crime, punishment should be more severe, tax affairs inner control system should be set up, tax collecting managerial mechanism should be renovated, the management of value added tax special invoice should be strengthened, and efforts should be made to prevent collective corruption.