【摘要】：隨著營業(yè)稅改征增值稅(下文簡稱“營改增”)由局部試點推廣到全國試行,并進一步將鐵路運輸和郵政服務(wù)業(yè)納入試點,我國的“營改增”改革基本完成。隨著營改增地域及領(lǐng)域的擴大,涉增值稅犯罪出現(xiàn)了新的特點,在監(jiān)管上出現(xiàn)了新的問題。本文的研究目標(biāo)在于以犯罪學(xué)的觀點,通過考察營改增以來所出現(xiàn)的增值稅犯罪問題,提出應(yīng)對新的犯罪形勢的犯罪治理對策。本文共從五個部分對“營改增”對增值稅犯罪的影響展開論述。本文第一部分為營業(yè)稅改征增值稅概述,在該部分,筆者對“營改增”的實施背景、實施內(nèi)容及成效進行了介紹。在此基礎(chǔ)之上,本文對“營改增”的實施成效進行了評價。本文第二部分為“營改增”對增值稅犯罪的影響,在本部分中,筆者首先界定了增值稅犯罪,在此基礎(chǔ)之上,分別從涉及行業(yè)、涉及范圍、犯罪數(shù)量、犯罪特點等角度分析了“營改增”對增值稅犯罪的影響,得出了在改革時期增值稅犯罪行為的一些新特點。本文的第三部分,筆者從利益驅(qū)動、地方保護主義、稅收制度不完善、稅收征管有漏洞、我國增值稅犯罪立法有缺陷、打擊增值稅犯罪司法有難度等幾個方面對增值稅犯罪的原因進行了分析。本文第四部分筆者借鑒德國、韓國等國家預(yù)防、打擊增值稅犯罪活動的經(jīng)驗。在以上的分析與借鑒基礎(chǔ)之上,本文的第五部分提出了我國預(yù)防、打擊增值稅犯罪的對策,包括加強普法工作,強化納稅意識;完善稅收制度,加強稅收征管;完善刑法規(guī)范,加大懲罰力度;密切稅警合作,從嚴(yán)打擊犯罪。
[Abstract]:With the introduction of business tax to value-added tax (hereinafter referred to as "business reform and increase") from local pilot to national trial, and the further introduction of railway transportation and postal services into the pilot, the reform of "business reform and increase" in China has basically been completed. With the expansion of the territory and field, the VAT crime has new characteristics and new problems in supervision. The purpose of this paper is to put forward some countermeasures to deal with the new situation of crime by examining the problem of value-added tax (VAT) crime since the increase of camp reform from the point of view of criminology. This paper discusses the influence of "camp reform and increase" on VAT crime from five parts. In this part, the author introduces the implementation background, content and effect of "Business tax Reform". On this basis, this paper evaluates the implementation effect of "camp reform and increase". The second part of this paper is the influence of "camp reform and increase" on the VAT crime. In this part, the author defines the VAT crime at first, on the basis of which, from the aspects of the industry, the scope, the amount of crime respectively, This paper analyzes the influence of "business reform and increase" on VAT crime from the point of view of crime characteristics, and draws some new characteristics of VAT crime in the period of reform. The third part of this paper, the author from the interests driven, local protectionism, the tax system is not perfect, tax collection and management of loopholes, China's value-added tax criminal legislation defects, This paper analyzes the causes of VAT crime in several aspects, such as the difficulty of fighting against VAT crime and so on. In the fourth part, the author draws lessons from the experiences of Germany, Korea and other countries in preventing and cracking down on VAT criminal activities. On the basis of the above analysis and reference, the fifth part of this paper puts forward the countermeasures of preventing and cracking down on the crime of value-added tax in our country, including strengthening the work of popularizing the law, strengthening the consciousness of paying taxes, perfecting the tax system, strengthening the collection and administration of tax, perfecting the norms of criminal law, Step up punishment; work closely with tax police to crack down on crime.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 黃艷;防范增值稅專用發(fā)票犯罪的對策研究[D];廣東財經(jīng)大學(xué);2017年

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本文編號：2250068