我国台湾统一发票的管理

• 作 者: 高国华
• 机 构: 深圳市税务局,
• 出 处: 涉外税务
• 发表日期: 1989年01期
• 关键词: 发票管理制度 税制改革 税收收入 税收收人 主管税务机关 课征 经济发展 偷税漏税 机父 苦乐不均

一、统一发票制度的形成一九五一年,为了配合经济发展,掌握税源,防止偷漏税,我国台湾实施了税制改革。并创建了统一发票管理制度。统一发票实施伊始,成效颇为显著,偷漏税活动减少,使税收收入激增,财税界人士击掌叫好,著名财经专家杨道淮更称“发票管理制度为是次税制改革的一大成就。”然而,由于统一发票的使用,

First, the formation of a unified invoice system In 1951, in order to meet the economic development, to grasp the tax source, to prevent tax evasion, tax reform in our country implemented. And created a unified invoice management system. At the beginning of the implementation of the unified invoice, the effect was quite remarkable. The decrease in tax evasion activity caused the tax revenue surge and the appraisal of the people in the taxation and taxation circles applauded. Well-known financial expert Yang Dahuai even claimed that “the invoice management system is a great achievement in this tax reform.” However, The use of unified invoices,