政府“全能型”发票监管的制度反思与重构

发布时间：2018-03-22 23:35

  本文选题：《发票管理办法》　切入点：“全能型”发票监管　出处：《社会科学战线》2017年08期 　论文类型：期刊论文

【摘要】：从历次《发票管理办法》来看,基于税控的需要,政府的"全能型"发票监管地位具有不断巩固与强化的趋势。政府"全能型"发票监管试图通过对发票的形式审查间接确认交易事实的真实性,这种政府识别型发票制度颠覆了市场经济秩序下先交易、后发票所表现出的交易与发票间的关系,由此发生一系列交易与发票关系的背反问题。事实上,政府发票税控具有非必然性和各国差异性,交易信息化需要发票监管法律制度与国际接轨。因此,制度重构的合理性路径在于:发票的"全能型"管理思想必须剥离;秉承发票法律属性与事实属性一致性原则;发票立法目的必须予以纠正,还原发票依附于交易事实的本来面目;构建与信息管税相适应的发票法律关系。
[Abstract]:Judging from the previous "invoice management measures", based on the need for tax control, The supervision status of the government's "omnipotent" invoice has a trend of constant consolidation and strengthening. The government's "omnipotent" invoice supervision attempts to indirectly confirm the authenticity of the transaction facts through the examination of the form of the invoice. This kind of government identification invoice system subverts the relationship between transaction and invoice in the market economy order, and a series of inverse problems between transaction and invoice occur. In fact, The tax control of government invoice is non-inevitable and different from other countries. Therefore, the legal system of invoice supervision and control should be connected with the international system. Therefore, the rational path of system reconstruction lies in: the "omnipotent" management thought of invoice must be stripped off; Adhering to the principle of consistency between legal attributes and factual attributes of invoices, the legislative purpose of invoices must be corrected, the true features of invoices attached to transaction facts should be restored, and the legal relationship between invoices and information management and taxation should be constructed.
【作者单位】： 中国计量大学法学院;
【分类号】：F812.2
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本文编号：1650923