完善我国发票管理制度研究

发布时间：2018-05-07 16:12

本文选题：税收征管 + 发票管理制度　；参考：《河北经贸大学》2017年硕士论文

【摘要】：据考证,历史上发票作为民间交易的信用凭证,在我国已有数百年的历史。新中国成立后,出于税收征管的需要,将发票的监制管理纳入到税务管理的范畴中,意在通过监控发票达到监控税源、控制税收收入的目的。肯定成绩的同时,不可规避问题。发票功能定位的错误,导致大量制假贩假、利用发票进行违法犯罪及国家税收流失现象的发生。本文以史为鉴,以河北经贸大学中国发票博物馆收藏的发票实物为据,采用文献分析法及定性分析法,对完善我国的发票管理制度进行了研究。首先,对发票管理制度进行了理论分析。以发票产生的历史根源为出发点定义了发票的概念、挖掘了发票的本质,分析了发票的物证功能、会计核算功能、广告宣传功能及税控功能,并对其功能定位进行了简析。引用权变理论,作为完善我国发票管理制度的理论依据。总结了历史上发票管理所经历的商户自治阶段,行业协会、商会自治阶段,政府辅助监管阶段及政府全能监管阶段的演变过程,为我国发票管理制度的完善提供了历史经验借鉴。其次,归纳了我国发票管理制度的发展历程,大致分为1949-1956年——沿用旧制、注重管理,1956-1978年——曲折发展、坚持管理,1978-1994年——明确制度、统一管理及1994年至今——完善立法、强化管理四个阶段,说明了我国针对发票管理制度的建设总体呈现出不断强化管理的趋势。再次,从发票管理制度层面指出了中国发票管理制度存在着发票管理重形式轻实质、征纳双方发票管理与使用风险大、对索票行为缺乏制度约束等现实问题,并分析了其所存问题产生的根本原因是我国发票功能定位偏移,直接原因是发票管理制度存在缺陷,内在原因是交易主体互需利益的诱使。最后,给出了完善我国发票管理制度的思路,应从转变发票管理理念、重新界定发票功能、明确政府管理范围三方面去正确处理好政府与发票之间的关系,并提出了重构我国发票管理制度及构建我国交易监控体系的对策建议。从历史的角度看,市场主体才是发票管理的主体,政府只能起辅助监管的作用。物证功能才是发票的主要功能,税控功能不可盲目越位抬升。依据权变理论,政府应根据现实的内外部社会经济环境来完善我国的发票管理制度。以史为鉴,我国有必要反思不断被强化的现行发票管理制度,不应总是事后堵截打击利用发票进行违法犯罪的活动,而应该还原发票原本的物证功能,弱化发票现在的税控功能。改变政府统一监制发票的管理制度,将发票的印制管理权限交还市场主体。从而使税务机关切实从注重发票形式监管的沼泽中走出来,建立适应我国的交易监控体系,更加侧重去专注经济交易实质的监控,寻求以资金流控税的办法。
[Abstract]:According to textual research, invoice in history, as a credit certificate of folk transaction, has a history of hundreds of years in our country. After the founding of New China, for the need of tax collection and management, the supervision and management of invoices was brought into the scope of tax administration, in order to control tax revenue and control tax sources through monitoring invoices. At the same time, you can not avoid the problem. The mistake of the function orientation of invoice leads to a large number of fake and peddler fake, making use of invoice to carry on illegal crime and the phenomenon of national tax loss. Based on the history of Hebei University of Economics and Technology and the collection of invoices by the Chinese invoice Museum of Hebei University of Economics and Technology, this paper studies how to perfect the invoice management system in China by using the method of literature analysis and qualitative analysis. First of all, the invoice management system is analyzed theoretically. Taking the historical origin of invoice as the starting point, this paper defines the concept of invoice, excavates the essence of invoice, analyzes the function of material evidence, accounting, advertising and tax control of invoice, and makes a brief analysis of its function orientation. The theory of contingency is cited as the theoretical basis for perfecting the invoice management system in China. This paper summarizes the evolution process of invoice management in the history of commercial autonomy stage, trade association stage, chamber of commerce autonomy stage, government auxiliary supervision stage and government omnipotent supervision stage. It provides historical experience for the perfection of invoice management system in China. Secondly, the paper summarizes the development course of invoice management system in China, which is divided into four parts: from 1949 to 1956, from 1956 to 1978, from 1978 to 1994, clearly defined system, unified management, and perfect legislation from 1994 to present. The four stages of strengthening management show that the construction of invoice management system in our country shows the trend of strengthening management. Thirdly, from the aspect of invoice management system, the author points out that the invoice management system in China has some practical problems, such as paying more attention to the form of invoice management and neglecting the essence, the risk of invoice management and use of both parties is great, and the lack of system restriction on the demand for ticket behavior, and so on. The paper also analyzes that the fundamental cause of the existing problems is the deviation of invoice function orientation in our country, the direct reason is the defect of invoice management system, and the intrinsic reason is the inducement of the mutual interests of the transaction subject. Finally, the paper gives the idea of perfecting the invoice management system in our country, which should change the concept of invoice management, redefine the invoice function, clarify the scope of government management to correctly handle the relationship between government and invoice. At the same time, the author puts forward some countermeasures and suggestions for reconstructing our invoice management system and constructing our country's transaction monitoring system. From the historical point of view, the market is the main body of invoice management, the government can only play the role of auxiliary supervision. Material evidence function is the main function of invoice, tax control function can not be lifted blindly. According to contingency theory, the government should perfect the invoice management system according to the internal and external social and economic environment. Taking history as a mirror, it is necessary for our country to reflect on the existing invoice management system, which has been constantly strengthened. Instead of always intercepting and cracking down on the activities of using invoices to carry out illegal and criminal activities, China should restore the original material evidence function of invoices. Weaken the tax control function of invoice now. Change the government's unified supervision of invoice management system and return the invoice printing management authority to the market main body. So that the tax authorities can get out of the swamp which pays more attention to the supervision of invoice form, establish the transaction monitoring system adapted to our country, pay more attention to the monitoring of the essence of economic transaction, and seek the method of controlling tax by the flow of funds.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

【参考文献】