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发票是我国经济交往中基本的商事凭证,是记录经营活动的一种书面证明,是在购销商品、提供或接受服务以及从事其他经营活动中开具、收取的收付款凭证。然而,应当看到的一个现象是,每年国家税务总局公布的十大涉税违法案件中,都至少有一半以上属于制售、虚开增值税专用发票或者其他发票的发票违法案件,这使得我们不得不思考这样一个问题:在制度设计上旨在加强财务管理,保障国家税收收入的发票制度与现行如此猖獗的假发票案件有何关系?发票税收制度的存在到底能发挥多大的作用?我们有理由质疑发票税收的合理性。发票税收是否合理?我国现行的税收是主要依靠发票来承载和反映税收
Invoice is a basic commercial document in China’s economic exchanges. It is a written proof of the business activities recorded and received in the purchase and sale of goods, provision or acceptance of services, and other business activities. However, one phenomenon that should be observed is that at least half of the 10 major tax-related infringement cases promulgated each year by the State Administration of Taxation are at least half of the invoice-breaking cases that make or sell value-added tax invoices or other invoices, which makes us Have to think about such a question: In the system design is designed to strengthen financial management, to ensure that the national tax revenue invoicing system and the current rampant fake invoice case? In the end the existence of invoice tax system can play a role? We have Reason to question the tax invoice rationality. Invoice tax is reasonable? Our current tax is mainly rely on invoices to carry and reflect the tax