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新税制实施以来,增值税专用发票在全社会普遍引起了重视,用票户增强了依法用票的法制观念,税务机关内部也列入了重要的工作议程,制定了一系列的管理办法,收到了良好的效果.用票户在对专用票使用诸方面引起重视的问时,却出现了另一种倾向,普遍放松了对普通票管理.丢失、乱填开、代开及转借等事件时有发生.笔者认为,出现这些问题有诸多原因,既有外部的,也有税务机关内部的,但主要有几个方面:一、普通票宣传不够深入全面.新税制运行前后,对增值税专用发票进行了反复宣传,只侧重强调了专用票的重要性,而忽视了对普通发票重要性的宣传,忽视了普遍发票的管理,在部分用票单位和个人心中产生了专用发票要严格管理,出了问题负法律责任,普通发票没有什么制约性的思想观念,可随意开具使用,认为专用发票是链锁票,出了问题会给国家造成损失,而普通发票不会造成抵扣税款现象,不会给国家造成损失,所以出现了重视不够,用票乱的现象.
Since the implementation of the new tax system, value-added tax special invoices have drawn widespread prominence in the whole society. With the use of ticket holders, the legal concept of using tickets according to law has been enhanced. Tax authorities have also put in place important work agendas and formulated a series of management measures. However, there was a tendency toward widespread misconduct in the management of ordinary tickets. In the event of loss, indiscriminate filling, open debit and borrowing Have occurred.I think there are many reasons for these problems, both external and internal tax authorities, but there are several aspects: First, the general publicity propaganda is not deep enough comprehensive before and after the operation of the new tax system, special VAT invoice Repeatedly publicity, only emphasized the importance of special votes, while ignoring the importance of publicity invoices, ignoring the general management of invoices, invoices in some of the units and individuals have a special invoice must be strictly managed to out The problem of legal liability, the ordinary invoice no restrictive ideas, free to use, that the special invoice is a chain lock, a problem will give the country a loss, and Through the deduction of tax invoice will not cause the phenomenon will not cause losses to the state, so there has been inadequate attention, with ticket chaos phenomenon.