1、基于多元治理理论下的虚开增值税专用发票治理研究Research on Virtual Invoicing VAT Invoice Management Based on Multiple Governance Theory 内容摘要2016年5月1日起，我国全面推行营业税改征增值税，增值税成为我国税制结构中最为主要的一个税种。今年年初，国家税务总局稽查局有关负责人指出：“营改增顺利推开之后，虚开在范围、行业、方式与手段等部分都会出现全新的改变。”从理论上来讲，全面推行营改增简化税制，降低公司的压力，对增值税发票犯罪有一定的限制影响。然而由于增值税实行凭借增值税专用发票注明的税金和其他增值税扣税
2、凭证进行抵扣的计税方法，抵扣税款的巨大诱惑使犯罪分子铤而走险，疯狂虚开增值税专用发票，导致国家税款流失。巨额的税款流失造成国家税收秩序和经济秩序的失范和紊乱，对国家的经济发展和公民的经济生活产生严重的影响。虚开发票的金额最终还会汇总到当地GDP的增长，失真的数字并不是地方经济发展的真实体现，最终会影响政府对于地方经济形势的判断，影响政府经济管理决策，甚至还会有损政府形象。本文依据公共管理学科当中的治理理论，积极倡导治理主体的多元性，主张除政府外，市场主体和社会主体等可以参与公共事务的管理与调节，将多元治理理论应用于治理虚开增值税专用发票这一问题。通过描述我国近年来治理虚开行为的现状，分析得出目
3、前我国治理虚开增值税专用发票存在的问题及原因。虚开行为不断涌现的原因复杂多样，并非只凭借税务机关的一己之力就得以从根源遏制这一现象的发生，需要政府其他各职能部门、企业及社会的共同配合，提高对虚开行为严重性及危害性的认识。因此，本文提出了应构建治理虚开增值税专用发票的多元治理体系，由税务部门、政府其他部门及机构、一般纳税人企业、社会公众共同形成多元治理主体，协调配合，有效治理虚开增值税专用发票。 关键词：增值税 虚开增值税专用发票 治理理论 多元治理 AbstractSince May 1, 2016, China has fully implemented the business tax r
4、eform and value-added tax system, which has become the most important type of tax in Chinas tax structure. Earlier this year, the head of the State Administration of Taxation Inspection Bureau underlined: After the comprehensive reform of the VAT reform increases, there will be new changes in the ar
5、eas, fields, methods and methods. In theory, the full implementation of the reform Increase by simplifying the tax system, reducing the burden on enterprises, the value-added tax invoices have some inhibitory effect. However, due to the implementation of value-added tax with value-added tax invoices
6、 and other vouchers identified as deductible tax deduction, the huge temptation to tax deductible criminals take the risk, crazy fake value-added tax invoices, resulting in National tax loss. The huge loss of taxes has caused the loss of state tax order and economic order and the disorder and has a
7、serious impact on the economic development of the country and the economic life of citizens. Finally, the amount of false invoices will be aggregated to the growth of local GDP. The figures of distortion are not the true manifestation of local economic development and will ultimately affect the gove
8、rnments judgment on the local economic situation, influence the governments economic management and decision-making, and even undermine the government Image.Based on the theory of governance in the public administration discipline, this paper actively advocates the pluralism of the governance subjec
9、t, advocates that besides the government, the market subject and the social subject can participate in the management and regulation of public affairs, and applies the theory of multiple governance to the management of the special VAT Invoice this issue. By describing the status quo of Chinas practi
10、ce of governance in recent years, this article analyzes the problems and reasons that exist in the management of Chinas special VAT invoices. The reasons for the continuous emergence of false acts are complex and diverse. It is not necessary to rely solely on the power of the tax authorities to curb
11、 the occurrence of this phenomenon from the root causes. It requires the cooperation of other government departments, enterprises and the society to raise the level of fraud. Sexual and harmful awareness. Therefore, this paper proposes that a multi-governance system should be established to manage t
12、he false VAT invoices. The tax authorities, other government departments and agencies, the general taxpayers and the general public should form a multi-governance body to coordinate and cooperate to effectively manage the false value added Tax invoices.Key words: VAT;Fake VAT invoices;Governance the
13、ory;Multiple governance目录内容摘要Abstract第1章导论41.1 研究背景41.2 研究目的及意义41.3 国内外研究综述51.3.1国内研究综述51.3.2国外研究综述71.4研究方法71.5创新点及不足之处81.5.1 创新点81.5.2 不足之处9第2章虚开增值税专用发票治理的相关概念及理论基础92.1 虚开增值税专用发票治理相关概念92.1.1 虚开增值税专用发票92.1.2 虚开增值税专用发票治理102.1.3 虚开增值税专用发票治理模式112.2 多元治理理论概述112.2.1 多元治理理论112.2.2 多元治理理论在虚开治理领域的应用13第3章我国治
14、理虚开增值税专用发票的现状分析143.1 我国治理虚开增值税专用发票的现状143.1.1 我国虚开案件逐年递增143.1.2 我国查处虚开案件难度加大153.1.3我国治理虚开案件协调困难163.2 虚开增值税专用发票治理的必要性163.2.1 虚开行为侵害国家财政收入163.2.2 虚开行为破坏市场经济秩序173.2.3 虚开行为损害政府形象19第4章我国治理虚开增值税专用发票存在的问题及原因194.1 我国治理虚开增值税专用发票存在的问题194.1.1 政府主导性不强194.1.2 办案部门缺乏协调与配合204.1.3办案成本与违法成本不对等224.2 治理虚开增值税专用发票存在问题的原因
15、分析234.2.1 我国社会协税护税意识淡薄234.2.2 地方经济发展衡量标准单一244.2.3 政府各职能部门之间缺乏协作制度244.2.4 虚开违法惩治力度弱24第5章治理虚开增值税专用发票的国内外经验借鉴255.1 国内典型经验255.1.1 衡水政府组织协调重点行业管理255.1.2 商丘市国税局“DNA工作法”255.1.3 辽宁省国税局税警协作智囊参与双保险265.2国外典型经验265.2.1 美国税收征管水平高265.2.2 德国税务稽查权力大265.2.3 日本纳税遵从度高275.3国内外典型经验的启示27第6章虚开增值税专用发票多元治理体系的构建286.1 虚开增值税专用发票多元治理主体的基本框架286.1.1 税务部门：虚开行为的治理“源头”286.1.2 政府其他部门和机构：积极协调与配合治理虚开行为296.1.3 增值税一般纳税人企业：加强内部自律 严把受票关306.1.4 社会公众：参与外部监督 营造良好协税护税氛围316.2虚开增值税专用发票多元治理的保障措施326.2.1 规范多元治理主体的协作制度326.2.2 强化多
