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有奖发票制度是为了应对间接税的逃漏税问题所做的一种制度设计。我国台湾地区的统一发票给奖制度是世界上运行时间最长、政策效果最稳定、制度设计最完善的一套有奖发票制度,该制度的法律基础完备,是一种正向激励与负向激励相结合的制度设计。基于台湾地区的经验,中国应积极构建“有偿协税”与“悬赏护税”相结合的制度体系,加大对有奖发票制度的财政支持力度,将有奖发票的使用范围扩展到增值税,建立健全有奖发票制度的法律法规体系,从而不断完善已有的有奖发票制度,发挥其协税护税的经济功能。
Incentive invoice system is to deal with indirect tax evasion tax problems made by a system design. The unified invoice award system in Taiwan of China is the set of award-winning invoice system with the longest running time, the most stable policy effect and the most perfect system design in the world. The legal basis of the system is complete and is a positive incentive and negative Incentive combination of system design. Based on the experience of Taiwan, China should actively establish a system of “compensation tax ” and “reward and protection ” combination of system, increase the financial support for the invoiced invoice system, the use of the prize invoice Expand to the value-added tax and establish and improve the laws and regulations system of the prizes with invoices so as to continuously improve the existing prized invoice system and give full play to its economic functions of tax collection and tax collection.