Practical Encyclopedias on Tax Fraud Forms and Review Methods (Complete Three Volumes)

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Features: Cui Junhui (Deputy Commissioner of the State Administration of Taxation) should focus on investigating major cases, severely cracking down on various tax fraud behaviors, and must adhere to the principle of "acting on what is necessary and abstaining from what is not"; various measures should be taken to improve the professional level of investigating tax fraud. Xu Shanda (Deputy Commissioner of the State Administration of Taxation) should expedite the construction of the Jinlian system in the other 22 provinces and regions in the next phase to prevent underreporting, omissions, and overreporting, and should strengthen the review work on tax fraud, rigorously implementing the implementation of various supporting management systems. He Bangjing (Head of the Disciplinary Inspection Commission of the Central Commission for Discipline Inspection at the State Administration of Taxation) Some tax personnel's main means of involvement in crimes include: violating regulations to identify general tax payers, providing conditions for falsifying value-added tax (VAT) invoices; (sneakily) using computer passwords to modify corporate data; violating regulations to arbitrarily process false tax declarations for illegal enterprises; irregularly approving and selling VAT (VAT) invoices and increasing the supply limit of specialized invoices; and illegally processing export tax rebates. These tax fraud behaviors must be strictly investigated. Feng Suping (Director of the Accounting Department of the State Ministry of Finance) should conscientiously implement the spirit of the speeches by Premier Zhu Rongji and Vice Premier Li Lanqing, strictly uphold financial discipline, and list the crackdown on tax fraud in false accounts as one of the important tasks for standardizing and regulating the market economy order during the "Fifteenth Five-Year Plan" period. Wang Wenyan (Director of the Collection and Management Department of the State Administration of Taxation) Only by strengthening the governance of tax fraud and legally cracking down on various (tax evasion and avoidance) behaviors can the interests of most taxpayers be effectively protected. Song Lan (Director of the Shandong Provincial State Taxation Administration) In the governance of tax fraud, the first is to establish a modern, legal tax collection and management model; the second is to establish the cultivation of high-quality talents with certain skills, i.e., to have effective inspection means for tax fraud. Wang Li (Director of the Sichuan Provincial State Taxation Administration) By taking advantage of the wind of rectifying and regulating the market economy order, create a fair competitive tax environment for taxpayers and serve the development of the social economy. At the same time, it is necessary to properly handle the relationship between rectifying order and strengthening internal management. Li Wenli (Director of the Shaanxi Provincial State Taxation Administration) First, strengthen tax collection and management, vigorously clear up underreported and unmanaged taxpayers; second, strengthen invoice management, especially the management of specialized invoices, implement electronic invoice management for tax declarations; third, vigorously clear up tax arrears, compress old arrears, and eliminate old arrears; fourth, severely crack down on various tax-related crimes. To implement the spirit of the speeches by Premier Zhu Rongji and Vice Premier Li Lanqing, and to specifically implement the strength of the investigation and handling of false accounts by businesses as required by Minister of Finance Xiang Huacheng and Director of the State Administration of Taxation Jin Renqing, to provide strong tools for leaders and staff in the financial and accounting field, we organized the writing of this book by leaders and experts in finance, taxation, and auditing from Renmin University of China, Beijing Technology and Business University, the Chinese Academy of Social Sciences, and the State Ministry of Finance. The readers of this book include financial and accounting leaders and staff in various types of enterprises and institutions; economic supervision personnel in finance, banking, securities, and judicial fields; leaders and financial personnel in various comprehensive economic management departments; leaders and tax management personnel at all levels and types of tax departments.