Method for monitoring enterprise tax evasion by analyzing declaration of value-added tax plain invoices

Abstract

The invention discloses a method for monitoring enterprise tax evasion by analyzing declaration of value-added tax plain invoices. The method includes that whether the value-added tax plain invoices made currently by enterprises are declared totally or not is analyzed by comparing sales revenue declared currently by the enterprises with amount normally filled currently by the enterprises so as to judge whether the enterprises do not pay tax at all or do not pay tax in all. By the method, tax authorities can be helped in quickly screening the enterprises having tax evasion suspect points, so that supervision means of the tax authorities to the enterprises is enriched, working efficiency, in the aspects of tax payment evaluation and tax check, of the tax authorities is improved, tax source monitoring can be enhanced, and tax revenue can be guaranteed. In addition, by the method, risk that the enterprises make out invoices in a nonstandard manner can be reduced, legal and standard operation and normal tax payment declaration of the enterprises can be promoted, and the phenomenon that illegal enterprises evade taxes is effectively contained.

Description

technical field [0001] The invention relates to a method for monitoring tax evasion of enterprises by analyzing the declaration and issuance of general value-added tax invoices, and specifically relates to a method for monitoring suspicious points of tax evasion of enterprises by analyzing the declaration and issuance of general value-added tax invoices in small-scale enterprises. Background technique [0002] The invention, promotion and use of the value-added tax anti-counterfeiting tax control system has greatly increased the national tax revenue and has become one of the powerful means of tax collection and management in our country. However, there are still unscrupulous enterprises using the loopholes in the existing tax collection and management methods to engage in illegal business activities , which led to the emergence of problems such as "incoming but not selling, selling but not imported, false sales, inconsistent deduction, yin and yang tickets". Among them, when...

AI Technical Summary

Problems solved by technology

[0002] The invention, promotion and use of the value-added tax anti-counterfeiting tax control system has greatly increased the national tax revenue and has become one of the powerful means of tax collection and management in our country. However, there are still unscrupulous enterprises using the loopholes in the existing tax collection and management methods to engage in illegal business activities , which led to the emergence of problems such as "incoming without sales, sales without import, false sales, inconsistent deduction, yin and yang tickets" and other problems

Among them, when a small-scale taxpayer enterprise declares VAT, if the amount of sales income filled in the declaration form is less than the actual amount issued by the ordinary VAT invoice, that is, the taxpayer has issued an ordinary VAT invoice but has not declared it. Sales revenue will lead to VAT taxpayers failing to pay or underpaying VAT, which leads to the phenomenon of corporate tax evasion

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