Significance of VAT Anti-counterfeiting Tax Control System
1. Anti-counterfeiting tax control system refers to the tax control system to combat counterfeit value-added tax, which is an important part of the national golden tax project implemented by the state, aiming at strengthening the collection and management of value-added tax, raising taxpayers' awareness of paying statutory taxes, and timely discovering and investigating value-added tax fraud. Its core is life point management system.
2. It is an important content of VAT reform to implement the system of special VAT invoices indicating tax deduction, which is different from ordinary invoices. The special VAT invoice is not only the financial revenue and expenditure voucher for recording the sales of goods or services and the VAT tax, but also the main basis for recording the seller's tax obligation and the buyer's input tax. It is the proof that the buyer can deduct the tax. Because special invoices for value-added tax can not only be used as purchase and sale vouchers, but also be used to deduct taxes, and it also has some functions of money. Driven by interests, some lawless elements evade state taxes by falsely issuing, issuing on behalf of others and forging special invoices. And obtain illegal huge profits, resulting in a large loss of national tax revenue. In order to solve the problem of tax evasion and tax fraud by using high-tech means, Aerospace Information has successfully developed a VAT anti-counterfeiting tax control system. The system is an important part of the national golden tax project. Using digital password and electronic storage technology to strengthen the anti-counterfeiting function of special invoices can successfully curb the phenomenon of tax evasion of special VAT invoices. The system is a computer management system, which can prevent tax loss and monitor the tax sources of general VAT taxpayers. The invention, popularization and use of anti-counterfeiting tax control system have greatly increased the national tax revenue and become one of the powerful means of tax collection and management in China.