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随着国家“金税”系统的建立,防伪税控系统的日趋完善,企业通过计算机开具增值税专用发票越来越普及,并且增值税抵扣联要定期报税务机关稽核认定,企业要想多抵扣进项税额已难上加难。但是,还是有不法分子钻空子。今年4月20日,国家税务总局稽查局通报了9起涉税违法案件,分别是：“黑津冀”系列虚开发票案、“晋鲁”虚开发票偷税案、广东省十八宝医药保健品有限公司偷税案、湖南省“1．13”制贩假发票假完税证案、江西金盛皮衣有限公司虚开增值税专用发票案、河南省“7．02”虚开发票案、浙江省临海市翔诚饰品有限公司骗税案、浙江省温州市陈伟良等人虚开倒卖运输发票案、湖南长沙三兆实业开发有限公司涉税案。从查处的情况可以看出,企业偷漏增值税的一般做法是：加大进项税额抵扣；隐报瞒报计税的销项税额。因此,在增值税的税务稽核上,要重点放在对企业计税的销项税额上,防止因税务稽核不力造成国家增值税税款的流失。
With the establishment of the national “golden tax” system, the anti-counterfeiting tax control system is being perfected with each passing day. Enterprises are increasingly gaining special VAT invoices issued by computers, and VAT deductions are regularly reported to the tax authorities for auditing, Deductible input tax has been harder. However, there are criminals loopholes. April 20 this year, the State Administration of Taxation Inspection Bureau notified nine cases of tax-related violations, namely: “Black Tianjin Ji” series of false invoices, “Jinlu” false invoices tax evasion, 18 Guangdong Provincial Medicine Health Products Co., Ltd. tax evasion case, Hunan Province, “1.13” False duty tax payment certificate, Jiangxi Jinsheng Leather Co., Ltd. false VAT invoices, Henan Province, “7.02” false invoices, Zhejiang Province Linhai Cheung Shing Jewelry Co., Ltd. cheat case, Chen Weiliang, Wenzhou City, Zhejiang Province, and others false cases of reselling shipping invoices, Hunan Changsha Shazhao Industrial Development Co., Ltd. tax-related cases. From the investigation and handling of the situation can be seen, the general practice of enterprises evade value-added tax is: to increase the input tax deduction; conceal concealed tax calculation of output tax. Therefore, in the tax audit of value added tax, we should focus on the amount of tax on the output tax, to prevent the loss of national VAT tax due to ineffective tax audits.