发票监管法律制度设计合理性研究

发布时间：2018-08-03 14:34

【摘要】：从我国发票监管法律制度设计看,无论是手工发票、网络发票,还是电子发票的规定,都体现了政府"全能型"的监管职能,是典型的政府识别型发票制度。发票政府识别的本质在于税控目的下的发票形式真实性识别,这导致了复杂多样的造假与偷漏税手段、放大了监管成本。对政府来说,设计一个有效的发票制度,关键不在于通过"控票"参与经济交易本身,而在于如何设计一个发票监控机制克服交易信息的残缺问题,以同时满足不同使用者的均衡化利益需要。因此,发票监管法律制度设计的合理性在于:摒弃发票形式真实性监管的行政化理念,回归交易自治型发票制度来重新设计发票的税控功能。
[Abstract]:From the design of legal system of invoice supervision in our country, whether it is manual invoice, network invoice or electronic invoice, it embodies the government's "omnipotent" supervision function and is a typical government identification invoice system. The essence of invoice government identification lies in the authenticity identification of invoice form under the purpose of tax control, which leads to complicated and varied means of fraud and tax evasion, and magnifies the supervision cost. For the government, the key to designing an effective invoice system is not to participate in economic transactions through "controlling tickets", but to design an invoice monitoring mechanism to overcome the problem of incomplete transaction information. At the same time to meet the needs of different users of the equalization of interests. Therefore, the rationality of the legal system design of invoice supervision lies in: abandoning the administrative concept of the authenticity supervision of invoice form and returning to the transaction autonomous invoice system to redesign the tax control function of invoice.
【作者单位】：中国计量学院法学院;
【基金】：2015浙江省哲学社会科学规划后期资助课题《发票功能论》(项目编号:15HQZZ029)之阶段性研究成果
【分类号】：D922.287

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