当前地税发票使用管理中存在的问题及建议

• 作 者: 杨引晓
• 机 构: 浙江省天台地税局,
• 出 处: 财经界(学术版)
• 发表日期: 2008年11期
• 关键词: 地税 发票管理 使用 存在 问题 税收征管改革 以票控税 税务部门 纳税意识 经济秩序 消费者 纳税人 开发票 影响 印制 习惯 提高 税源 规范

近年来,随着税收征管改革的不断深入,地税的发票管理日趋规范,“以票控税”取得一定成效。但是,由于纳税人的纳税意识有待提高、消费者不索取发票的习惯存在以及税务部门发票管理尚有薄弱环节等原因,非法印制、兜售假发票和违规代开发票等现象屡见不鲜,严重影响着经济秩序,危及税源根本。因此,进一步加强地税发票管理,建立发票管理长效机制,尽快推进、完善

In recent years, with the deepening reform of tax collection and administration, the management of invoices of local tax has become more and more standardized, and has achieved some success with tax-based tax control. However, due to taxpayers need to raise tax awareness, consumers do not need to obtain the invoice’s existence and tax department invoice management, there are still some weak links and so on. Illegal printing, selling fake invoices and irregularities on behalf of the invoice and other phenomena are common, seriously affecting Economic order, endangering the source of taxes. Therefore, to further strengthen the tax invoice management, the establishment of long-term invoice management mechanism, as soon as possible to promote and improve