我国增值税专用发票管理中存在的问题及对策.doc

***********学校本科毕业论文 我国增值税专用发票管理中存在的问题及对策 作 者 院 系 专 业 年 级 学 号 指导教师 李 导师职称  内 容 提 要 在我国税收体制中，增值税占据着主要地位，我国对增值税采用的是“以票控税”的管理办法。发票管理是税收征管的中心环节，特别是增值税专用发票，有着特殊的以票计税以票管税的重要作用。目前我国增值税专用发票在使用和管理上存在着许多漏洞，主要从增值税发票管理的现状入手，分析存在的问题，针对存在的问题提出相关对策。要加强对增值税的管理，就要通过加强对增值税发票的管理，进一步采用“以票控税”的手段来达到增值税管理的目的 Abstract In our tax system, value-added tax dominates, Chinas value-added tax is used to tax controled management approach. Invoice management tax collection is the very important link, especially the special invoices for value-added tax has a special tax with the ticket to the ticket management tax role. At present our country special invoices for value-added tax on the use and management of the existence of many loopholes, this article mainly from the value-added tax invoice management current situation proceed with, analyse the problem of existence, put forward relevant countermeasure. To strengthen the value-added tax management, will be through the strengthening of the value-added tax invoice management, further with the adoption of the tax summonsed means to achieve the purpose of value-added tax management. Key words: the special invoices for value-added tax invoices management tax collection and management  目 录 一、当前我国增值税发票管理中存在的问题……………………………………4 ㈠虚开发票现象严重………………………………………………………………4 ㈡骗购增值税专用发票……………………………………………………………5 ㈢买卖、开局假发票………………………………………………………………6 ㈣开票时间滞后……………………………………………………………………6 ㈤增值税进项税额监管难度较大…………………………………………………7 ㈥纳税人发票开具行为不规范……………………………………………………10 ㈦增值税专用发票联次改版后存在的问题……………………………………10 ㈧红字增值税专用发票管理出现的问题………………………………………10 二、现行增值税专用发票管理㈣增值税一般纳税人资格的认定标准上掌握不严 ………………………………13 三、强化增值税专用发票管理的些许建议及措施…………………………………13 ㈠加强发票管理的法制化建设 …………………………………………………11 ㈡加强发票的源头管理 …………………………………………………………11 ㈢更新或升级“防伪税控开票子系统”………………………………………11 ㈣完善新办企业临时增值税一般纳税人认定和征税工作………………………11 我国增值税专用发票管理中存在的问题及对策 一、当前增值税发票管理中存在的问题（一）虚开发票现象严重