发票保证金管理的问题、原因及对策

• 作 者: 蒋成忠
• 出 处: 价格与市场
• 发表日期: 1999年07期
• 关键词: 税务机关 保证金制度 发票管理 经济管理手段 个人申请 纳税保证金 超范围 专户管理 委托银行 价格监督检查

一、问题发票保证金是税务机关对外来的、从事临时经营活动的单位和个人申请领购发票时所采取的一种经济管理手段，应该说是一种权宜的办法。但是目前税务机关在发票保证金的收取、保管、退还等整个管理中存在着不少问题：１．超范围超标准收取发票保证金《发票管理办法》...

First, the issue of the invoice deposit is the tax authorities to foreign, engaging in temporary business activities of units and individuals to apply for a purchase invoice taken by an economic management means, it should be said is an expedient approach. However, at present, the tax authorities have many problems in the entire management of receipt, deposit and refund of invoice deposits: Exceed the standard charge invoice deposit “invoice management approach” ...