The experience of tax authorities in investigating tax fraud cases shows that tax fraud enterprises have certain characteristics of tax-related information risk. By combing and analyzing them, it is helpful to create conditions for preventing and cracking down on fraudulent enterprises by constructing data indicators and models.
1. Risk characteristics of taxpayer registration information
There are many enterprises in one address, which proves to be inconsistent. Generally, many enterprises rent an office building or a community in the same house and move out soon after registration.
The ID number of the registered legal representative of an enterprise is mostly from other provinces. Criminals use other people's identity documents to register enterprises by taking advantage of the fact that the registration of enterprises and general VAT taxpayers does not require the on-site identification of legal representatives.
Many enterprises employ the same person as the chief financial officer and tax collector, or the same intermediary company acts as an agent to keep accounts and receive and purchase invoices.
2. Risk characteristics of billing and deduction information
* * * Centralized invoicing via the Internet. When fraud gangs engage in fraud business, there are other dens, often gathering billing equipment from many enterprises, and * * * using a network (mobile phone hotspot) to conduct multi-person online centralized billing.
The billing time is short and the billing amount is large. False ticketing enterprises often issue a large number of false tickets in the month of registration or the next month, and the monthly billing amount is subject to the maximum ticket collection. Generally, the invoiced amount and the invoiced amount will increase month by month, and the invoiced amount of some enterprises will increase substantially. In addition, false invoicing involves commodity characteristics, and input invoices are mostly concentrated in the end consumer goods industries that are prone to "separation of tickets and goods", such as building materials and hardware, cement, coal and gold.
3. Risk characteristics of tax return data
In order to obtain and purchase invoices, illegal enterprises will also declare and pay taxes, but the general tax rate is extremely low, and the actual tax paid is very small. In addition, illegal enterprises often "cheat" in the relevant columns of the VAT tax return, so as to achieve the purpose of issuing output invoices without deducting input and declaring tax. If the invoice becomes invalid after the payer completes the deduction, the customs declaration will reflect zero declaration.
Establish a full chain verification mechanism for suspicious purchase and sale;
In view of the illegal characteristics and trends of illegal acts such as false invoicing and tax fraud, combined with the handling practice of the inspection department, the author believes that the occurrence of false invoicing can be effectively curbed by establishing an inter-departmental, inter-regional and inter-system information sharing and exchange mechanism and a rapid response system for suspicious business.
1. Strengthen the monitoring of ticketing information.
In view of the shortcomings of the upgraded VAT invoice management system, improve relevant functions as soon as possible. First, strengthen the management of invoice list information. Monitor whether the taxpayer's invoice list is filled with commodity names according to regulations, and limit the number of lines in the taxpayer's invoice list to not less than the number of lines on the invoice face, so as to facilitate the tax authorities to accurately collect the invoice face information. Second, strengthen the monitoring of cross-regional illegal invoicing. Strengthen the information collection of taxpayers' online billing MAC address (physical address of network equipment) and IP address of uploading billing data, monitor taxpayers with the characteristics of "IP address is different from registered address" or "the same IP address transmits multiple taxpayers' billing data", identify illegal acts of false invoicing as soon as possible, and achieve a precise blow.
In addition, the tax authorities should establish an automatic electronic invoice information push system based on a complete and unified invoice information base and tax platform on the basis of standardizing the technical standards of financial software and realizing the electronization of original invoices. According to the needs of the payee (enterprise), the invoice information can be sorted, compared and automatically pushed, which is convenient for the payee (enterprise) to receive the real invoice information and prevent the crime of falsely issuing.
2. Establish a rapid response mechanism for suspicious business verification.
Constructing the whole chain analysis and reaction mechanism of enterprise purchase and sale business. Establish a full chain scanning system for enterprise purchase and sale information in a certain tax authority. For enterprises whose purchase and sale amount obviously does not match last month, the whole chain information of purchase and sale business will be scanned at 0: 00 every month 1 day, and the input tax refund business of suspicious enterprises flowing to export enterprises will be suspended, and whether to refund the tax will be determined after the whole chain verification.
Establish an information exchange and investigation mechanism with the customs department. At present, the upgraded version of the VAT invoice system does not include the text information of the customs tax payment voucher in the collection scope, so the tax authorities cannot compare the purchase and sale items of taxpayers who have obtained the customs tax payment voucher and then issued special VAT invoices in real time, and cannot automatically extract the on-site information of the customs declaration place and the sales place, which brings inconvenience to identifying and analyzing the illegal acts of falsely making out. Therefore, the tax authorities should establish a data exchange and investigation mechanism with their customs counterparts, so as to obtain evidence of investigation reply in time when false doubts are found.
3. Improve the invoice management and reimbursement system.
At present, the relevant provisions of invoice management are scattered in many laws and regulations, such as the Measures for Invoice Management and the Provisions on the Use of Special VAT Invoices. The lack of unified laws and regulations is not conducive to the unified and standardized management of invoices. Therefore, according to the current needs of invoice management, we should improve the invoice management system, integrate relevant invoice laws and regulations, and establish unified and standardized invoice management regulations. At the same time, it is clear in laws and regulations that taxpayers must fill in a unified social credit code (no quality inspection code) or ID number when issuing invoices, which is convenient for tax authorities to collect and analyze invoice information and strengthen invoice risk control.
The inquiry and comparison system before invoice reimbursement should be established in accounting system and financial accounting system. It is suggested that the Ministry of Finance should issue a policy to clarify in the accounting system that invoices that reach a certain limit (such as more than 5,000 yuan) must first verify the authenticity of the invoices and business before they can be recorded in the financial processing. Enterprises and units that fail to obtain invoices according to regulations or intentionally obtain false invoices shall be severely punished and investigated for responsibility according to law.
In addition, in view of the illegal issuance of "golden tickets", the gold recycling management system should be improved. It is suggested that relevant departments take the lead and cooperate with the competent department of gold sales to carry out special investigations and improve the policies and regulations on gold recovery. In particular, make clear the difference between purchasing standard gold and second-hand gold ornaments, and plug the management loophole of "golden ticket" falsely issuing tax fraud due to irregular purchase of gold by gold smelters as soon as possible.