在增值税已日益成为我国流转税核心税种的现实背景下，面对增值税纳税人急速增长带来的增值税涉税风险防控的全面升级要求，以及税源专业化改革节奏不断加快对征管效率和质量提出的严峻考验，税务机关迫切需要寻找一条适应新形势下增值税税收征管和风险防范的全新思路和方法。 实务中的经验总结发现，大量虚开增值税专用发票等恶性增值税涉税案件的引发往往是以相关税收风险指标的异常为先兆的。增值税预警管理可以形象地比喻为增值税涉税风险的“报警灯”和“灭火器”。它首先通过一系列增值税预警指标将纳税人的增值税涉税风险先行揭示和识别出来，然后通过对异常纳税人实施有效及时的实地预警调查，达到在萌芽和初期阶段纠正不合规涉税行为、...Under the real background that the VAT is increasingly becoming the core tax of China’s turnover tax, the tax authorities urgently need to find a new way to adapt to the new situation of the tax collection and risk prevention, meanwhile the requirements of VAT risk prevention caused by the growth of the VAT taxpayers become higher, and the challenge to the efficiency and quality of tax collection ...学位：税务硕士院系专业：经济学院_税务硕士学号：1552014115186
