关于“信息管税”的广西国税网络发票管理系统设计.pdf

总第 16 卷 183 期 大 众 科 技 Vol.16 No.11 2014 年 11 月 Popular Science Technology November 2014 基于“信息管税”的广西国税 网络发票管理系统设计 （广西航天信息技术有限公司，广西 南宁 530022） 【摘 要】对于小规模纳税人的税收征管工作，国家税务机关目前采用的是传统的“以票控税”的举措，但由于广西区现 行普通发票的防伪手段落后、设计式样不尽合理、制假贩假用假泛滥、拒开或违章开具发票的情况大量存在，已经大大削弱了 发票监控税源、稳固税基的作用，发票管理成为了税收征管的一个较为薄弱的环节。文章结合广西区国税系统普通发票管理的 实际进行网络发票管理研究。 【关键词】网络发票；机具开票；闭环管理 【中图分类号】TP399 【文献标识码】A 【文章编号】1008-1151(2014)11-0043-02 Based on information tube tax Guangxi national tax invoice management system network design Abstract: For the work of tax collection and administration of small-scale taxpayers, the national tax authorities is currently used in the traditional ticket control tax initiatives, but because of the current Guangxi District ordinary invoice anti-counterfeiting means backward, design is not reasonable, making and selling fake false overflow, refused to open or violation of invoice situation exists in a large amount, has greatly weakened the role of monitoring tax sources, tax base solid invoices, invoice management has become a weak link of tax administration. This article according to the actual situation of Guangxi District National Tax System of ordinary invoice management research network invoice management. Key words: Network invoice; machine make out an invoice; closed-loop management 1 研究背景及现状分析 局提出了“简并票种、统一式样、建立平台、网络开具”的 工作思路[1]，要求进一步加强和规范、深化普通发票的管理， 发