增值税犯罪问题的实证研究——以福建省为例

通过对福建省的增值税犯罪的个罪案件调查、研究和分析提出,涉税案件犯罪嫌疑人有计划地实施犯罪,作案手段专业,反侦查能力较强,常采用隐匿记账凭证,虚开农副产品收购凭证等手段进行偷税。加强对重点地区和行业的税收专项整治工作,加强税务部门与公安部门的协作能较好地防范增值税犯罪。建立科学的防范体系,为案件侦破和有效预防犯罪提供保障。

Empirical Research on Crime of Increment Tax——A Case Study of Fujian Province

Recently,crimes of value-added tax tend to increase and the means of committing crimes are changing.Based on the investigation,study and analysis of the crime of value-added tax in Fujian Province,it was found that the crimes had been committed by carrying out planned and professional schemes,with which offenders could hide accounting vouchers,forging purchase vouchers of agricultural byproducts.The solution to this problem was proposed: to strengthen the management of taxation in key areas and industries,to reinforce the cooperation between tax departments and police.Furthermore,efforts should be made to establish scientific guarding system to provide effective safety for detection of such crimes.