【摘要】 增值税内在稽核机制能够有效地防止虚开增值税专用发票行为,但在我国,由于增值税优惠政策、购买者不索取发票行为以及地方政府越权行为,使得增值税内在稽核机制失效,这是我国虚开增值税专用发票问题的重要原因。因此,要从根本上治理虚开增值税专用发票行为,就必须改进增值税优惠政策、鼓励索取发票行为及规范地方政府行为,保障增值税内在稽核机制的正常发挥。更多还原

【Abstract】 Actually,the inside auditing mechanism of the special value-added tax invoice can effectively prevent from writing out falsely the special value-added tax invoice.However,because of preferential policy in our nation,unauthorized behavior of local government and consumers’ seldom demand for tax invoice,the mechanism unfortunately become invalid,which is the original source of such false writing activities.In order to deal with them,our government should improve those valued-added tax favor policies,encourage asking for invoice,and standardize the activities of local government,ensuring that the inside auditing mechanism of the value-added tax can produce a marked effect.更多还原