The Research of Censoring Value-Added Tax Evasion of Industrial Enterprises
Abstract
Tax is an ancient sector of the economy. In modern society, paying taxes in accordance with the law is the consensus of theoretical circles and practical circles. But to every country in the world, tax evasion is still a "big headache". In China, because of unsound tax system, a lower level of the collection and management and the weak of awareness for taxpayers paying taxes in accordance with the law, tax evasion is more serious. It has seriously affected the smooth growth of the legitimate economy. At present, in China, the VAT tax revenue of the industrial enterprises absolute proportion of possession in the whole tax revenue. It has an important role to economic growth. Therefore, paying attention to the research of censoring value-added tax evasion of industrial enterprises is of great guiding significance to reducing tax evasion, guaranteeing the achievement of fiscal revenue and meeting the needs of public expenditure. In this paper, it research primarily on value-added tax evasion of industrial enterprises and other issues, talking about how to censor value-added tax evasion of industrial enterprises. This paper is divided into four parts: The first part focuses on the status of value-added tax evasion of industrial enterprises and the reasons for the status; The second part focuses on the research significance of censoring value-added tax evasion of industrial enterprises; The third part focuses on how to start censoring value-added tax evasion of industrial enterprises. The fourth part is author’s recommendations and measures to governance value-added tax evasion of industrial enterprises and other violations.