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发票是单位和个人经济活动的法定凭据,是财会部门进行会计核算和财务控管的基础,也是税务机关审查、核实纳税人营业收入,正确计征税款的依据,同时,又是审计部门进行审计、监查、监督的基本立足点。当前,发票管理中漏洞多、问题大,严重冲击、扰乱了正常的经济秩序和财税秩序,不利于经济的正常运行和控管。设想改革现行增值税专用发票制度,取而代之以更科学、更严密的增值税计税证制度,同时加强普通发票的管理。
Invoices are the statutory credentials of the economic activities of units and individuals. They are the basis for accounting and financial control of accounting departments. They are also the basis on which the tax authorities examine and verify the taxpayers’ operating income and correctly collect taxes. In the meantime, they are also audited by departments Auditing, monitoring, supervision of the basic foothold. At present, there are many loopholes in the management of invoices, causing serious problems and disrupting the normal economic order and taxation order, which is not conducive to the normal operation and control of the economy. It is envisaged that the system of special invoices for value-added tax should be reformed and replaced by a more scientific and rigorous value-added tax accounting certificate system while strengthening the management of ordinary invoices.