防止增值税管理中的违法行为

A. Lohvyn
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引用次数: 0

摘要

增值税逃税是税务机关的一种特殊行为,本文探讨了对增值税逃税(纳税人通过减少纳税义务来逃避纳税义务)的法律规制。乌克兰税收领域公共关系的持续发展需要在这一领域有效地实施行政预防(对抗)措施,当然也需要这些措施的法律规制的质量状况。在法律文献中,对行政预防措施的研究主要集中在概念和范畴装置及其分类方面。到目前为止,考虑到增值税电子管理的引入,科学领域对公共机关行政预防措施使用的研究尚未得到分析。笔者在借鉴国际经验的基础上,在系统分析我国现行立法的基础上,探讨了通过增值税电子管理来打击偷逃增值税的法律机制。作者指出,随着风险评估自动化监控的引入(考虑到增值税缴纳额的标准)(即所谓的“税负”和/或“纳税申报”),国家正试图增加预算收入。作者的结论是,从某种意义上说,监管当局使用的行政预防(反制)措施是有可能及时应对纳税人旨在逃税的活动的工具。事实证明,对税务发票是否符合风险评估标准的自动监测可以被视为一种预防措施,根据该措施,监管当局可以发现纳税人旨在形成非法税收抵免的交易。对增值税纳税义务人是否符合“风险纳税义务人”的标准进行判断,并据此进一步暂停(阻止)指定纳税义务人的税务发票登记,是遏制逃避缴纳增值税的措施。事实证明,从法律的角度来看,行政预防(对抗)措施的法律机制,特别是关于实施(实施)自动化监测的法律机制,应该有助于避免监管当局与纳税人之间产生的法律冲突和矛盾。
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PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION
In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical apparatus and their classification. To date, considering the introduction of electronic administration of value added tax, studies on the use of administrative prevention measures by public authorities in the scientific field have not been analyzed. Taking into account international experience and based on a systematic analysis of the current legislation, the author deals with the legal mechanism for counteracting evasion from paying value added tax by means of introducing electronic administration of value added tax. The author notes that with the introduction of automated monitoring of risk assessment (taking into consideration the criterion of the amount of paid value added tax) (the so-called “tax burden” and/or “tax return”), the state is trying to increase budget revenues. The author concludes that administrative prevention (counteraction) measures used by regulatory authorities, in a sense, are the tools by which it is possible to achieve timely response to the activities of taxpayers aimed at tax evasion. It was substantiated that automated monitoring of compliance of tax invoices with the risk assessment criteria can be considered as a preventive measure, according to which taxpayers’ transactions aimed at forming an illegal tax credit are detected by regulatory authorities. In turn, making decisions if a payer of value added tax meets the Criteria of being a risky payer, and accordingly, further suspension (blocking) of registration of tax invoices of the specified payer, is a measure to counteract evasion from paying value added tax. It was proved that from the legal point of view, the legal mechanism of administrative prevention (counteraction) measures, in particular, those regarding the implementation (conducting) of automated monitoring, should contribute to the avoidance of legal collisions and contradictions that arise between regulatory authorities and taxpayers.
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