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发票是在购销商品、提供或接受服务以及从事其他经营活动中开具、收取的付款凭证。近年来,我们在审计中发现,虚假发票屡查不止、屡查屡犯。虚假发票通过各种方式将不合规甚至违规经济事项变更成为看似合理、合法支出行为,不仅破坏了财务制度,扰乱了正常的财经秩序,还造成大量的税收流失,同时助长了社会上的不正之风,诱发了腐败。一、虚假发票的表现形式假发票、假业务。假发票一般具有以下几个特征:一是质地较差,用的纸张是普通纸;二是印刷字体、荧光度与
Invoices in the purchase of goods, providing or receiving services and engage in other business activities issued, received proof of payment. In recent years, we found in the audit, false invoices repeatedly check more often repeated offenders. False invoices through a variety of ways to non-compliance or even violations of economic matters changed to seemingly reasonable and legitimate expenditure behavior, not only destroyed the financial system, disrupted the normal financial order, but also caused a lot of tax losses, but also contributed to the community Unhealthy style, induced corruption. First, the form of false invoices Fake invoices, fake business. Fake invoices generally have the following characteristics: First, the texture is poor, the paper used is plain paper; Second, the print font, fluorescence and