我国经济法视域下的假发票治理研究

发布时间：2018-12-12 04:34

【摘要】：本论文研究我国假发票出现的现实因素，并对我国现实生活中存在假发票现状的现象进行研究及分析，从相应的方面找出解决措施，从而更好的完善我国发票市场管理法律体系以及发票税法规制体系。从我国长远的经济发展来看，我国的发票法律制度和相关的管理制度确实存在很多漏洞，改变我国“以票控税”的税收模式，使发票电子信息化，假发票现象能够彻底的杜绝。本文分为三个部分：首先，本文介绍发票的一些概念和特征，并且对一些真实的假发票案例进行描述，剖析案例，引出相关的问题，并对我国现存在的假发票问题进行深刻的分析，从法律制度、市场管理、负税方面、买卖双方市场的利益驱动、思想根源五个方面阐述我国假发票产生的现实原因，描述假发票产生的社会危害，主要包括滋生我国腐败现象和导致我国诚信的缺失；其次，本文分析假发票对我国经济造成的危害，分别从假发票对于税收法律制度的弱化、扰乱市场经济秩序、造成市场利益主体分配不均、引发不正当竞争四个大方面进行研究。假发票的现象违背了我国市场规制的基本价值和宗旨，假发票制造者藐视法律仍然肆意的进行生产，假发票使用者面对巨大的利益诱惑进行非法使用，都严重的扰乱了我国的市场经济秩序，破坏了我国的经济发展。假发票对于我国税收制度尤其造成了严重的破坏，使我国税收流失，严重的损害了我国的税收收入，扰乱了我国税收秩序，违背了税收公平和效率的基本原则,同时假发票还引起了不正当竞争和经营者利益格局发生了变化，这些都对我国经济产生了负面影响并且亟待解决; 最后，通过以上对假发票的根源和负面影响进行分析，寻求治理假发票的治理途径，本论文在发票市场管理、发票税法规制、建立相应的发票管理惩罚机制、完善发票管理制度四个方面进行论述。我国现今对于发票市场管理法律仍然存在漏洞和空白，对于税法规制方面仍然不够健全，需要进一步完善我国的税收体制和税收征管，加大假发票经济责任的追究力度，严惩假发票制造者、销售者和使用者。我国应该完善发票市场经济秩序和相关的惩罚机制，但是，本文作者认为解决假发票的根治办法就是改变我国目前的“以票控税”制度，使发票实现电子信息化，完善我国的税收制度，从而从根源上解决假发票这种现象的存在。我国的市场经济在不断的进行着发展和变化，“以票控税”的理念必须进行调整和改变，从而适应我国现在经济的发展。本文主要解决的是我国假发票严重泛滥的情况，，及如何完善发票市场管理法律体系，健全发票税法规制体系、强化假发票经济法责任追究力度、改变我国“以票控税”的税收手段的问题。
[Abstract]:This paper studies the realistic factors of the false invoice in our country, and analyzes the phenomenon of the existence of the false invoice in our country's real life, and finds out the solution from the corresponding aspects. In order to better improve our invoice market management legal system and invoice tax regulation system. From our country's long-term economic development, our country's invoice legal system and the related management system really have many loopholes, changes our country "by the ticket controls the tax" the tax revenue pattern, causes the invoice electronic information, the false invoice phenomenon can completely eliminate. This paper is divided into three parts: first, this paper introduces some concepts and characteristics of invoices, and describes some real cases of false invoices, analyzes the cases, leads to related problems. This paper also makes a profound analysis of the problem of fake invoices in China, including the legal system, market management, negative tax, the interest drive of both buyers and sellers, and the ideological roots of the actual reasons for the production of false invoices in China. Describes the social harm caused by false invoices, mainly including the breeding of corruption in China and the lack of integrity in China; Secondly, this paper analyzes the harm of false invoice to the economy of our country, from the weakening of the legal system of tax revenue caused by false invoice, disrupting the order of market economy, resulting in the uneven distribution of the main body of market benefits. Lead to unfair competition in four major aspects of research. The phenomenon of fake invoice violates the basic value and purpose of market regulation in our country, the fake invoice maker still defies the law to carry on production wantonly, the false invoice user faces the huge benefit temptation to carry on the illegal use, All seriously disturbed our country's market economy order, destroyed our country's economic development. False invoices have caused serious damage to the tax system of our country, caused the loss of tax revenue, seriously damaged the tax revenue of our country, disturbed the tax order of our country, and violated the basic principle of tax fairness and efficiency. At the same time, the false invoice has also caused unfair competition and the change of the manager's benefit pattern, which has a negative impact on our economy and needs to be solved urgently. Finally, through the above analysis of the root causes and negative effects of fake invoices, to seek the governance of false invoices, this paper in the invoice market management, invoice tax regulation, the establishment of the corresponding invoice management punishment mechanism, Perfect invoice management system in four aspects. At present, there are still loopholes and gaps in the law of invoice market management in our country, and the regulation of tax law is still not perfect enough. Therefore, we need to further improve our tax system and tax collection and management, and increase the investigation of economic responsibility for false invoices. Severely punish fake invoice makers, sellers and users. Our country should perfect the order of invoice market economy and the relevant punishment mechanism. However, the author thinks that the radical solution to the problem of false invoice is to change the current system of "controlling tax by ticket" and make the invoice realize electronic information. Perfect our country's tax system, so as to solve the problem of false invoice. The market economy of our country is continuously developing and changing, the idea of "controlling tax by ticket" must be adjusted and changed to adapt to the development of our country's economy now. This paper mainly solves the problem of the serious spread of fake invoices in our country, and how to perfect the legal system of invoice market management, perfect the regulation system of invoice tax law, strengthen the accountability investigation of false invoice economic law. The problem of changing the tax means of "controlling tax by vote" in our country.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.294;D922.22;D924.3

【相似文献】