虚开增值税专用发票行为的成因及防范

摘要

There are many causes for falsely issuing special invoice of VAT, such as benefits pursuit of outlaws, imperfect tax system and insufficient tax management. This paper argues that to prevent falsely issuing special invoice of VAT, education shall be strengthened, tax system shall be improved, and the whole system shall be perfected, and cooperation shall be enhanced, which adhere to that root causes and symptoms shall be both treated at the same time.%虚开增值税专用发票行为产生的原因是多方面的，既有不法分子追求利益的原因，也有税制不完善的原因，还有税收管理不到位的问题。本文认为，防范虚开增值税专用发票，应从强化教育、完善税制、健全制度、加强合作等方面入手，坚持标本兼治。