发票税收控制功能分析-经济法学专业论文.docxVIP

内容摘要 发票是企业经营活动的记录，是会计核算的原始凭证，更是税务机关征收税款的重 要依据。在我国，发票从产生到被税务部门重视，最终成为税收控制的主要工具，经历 了一个漫长的过程。在这个过程中，产生了我国的垄断型发票管理模式，税务机关掌握 着发票的印制、领购、开具、保管、缴销各个环节，并以法律的形式来保证权力的实施， 发票的税收控制功能不断加强。“管好了发票就等于管住了税源”“管税必须管票，管票 就是管税”这是税务机关始终坚持的理念。 发票虽然是税务机关致胜的“法宝”，但税务机关利用发票控税的弊端也不断暴漏 出来，发票成为纳税人逃税、税务机关寻租、假发票产业牟利的工具。税务机关为遏制 发票违法行为，不断深化发票改革。当前，我国发票改革的基本方向是：实施发票不定 期换版制度，采用现代化的防伪技术，加强发票造假的难度，为社会提供便利的查询途 径，建立金税工程、实施税控装置、推广网络发票管理系统，逐步取消手工发票，加大 发票违法行为的处罚力度，联合各部门力量对发票违法犯罪行为进行专项打击，从而实 现“以票控税”的方式监控税源的目的。但是，这种改革方案取得的效果似乎不尽如人 意，发票违法行为不降反升，税务机关时不时地陷入发票管理的“黑洞”境地。 当前，税务机关“以票控税”的做法，重在对发票载体形式的真实性的管理，对发 票所反映的交易的真实性不太关注，在税收征收过程中，过分依赖于发票对税源进行监 控，以致于税收控制功能成为发票的核心功能，这种做法使得发票税收控制功能在总体 上呈现出“失灵”的现象。因此，解除政府垄断型发票管理模式，弱化发票的税收控制 功能，通过其他方法加强税收征收才是克服发票税控功能“失灵”的基本路径。 关键词：发票；税收控制；垄断型发票管理 Abstract Invoice is the record of business activities, a primitive evidence for accounting, but also the important basis for tax authorities to collect taxes. Invoice goes through a long process from its appearance to being taken seriously by the tax authorities, and ultimately becoming the main tool of tax control. At present, the invoice is managed monopoly by administrative in our country, among them, the tax authorities control the printing, purchasing, issuance, maintenance, cancellation of invoice and so on, to guarantee the realization of the power in the form of law. Thus, the tax control function of invoice continues to be strengthen. The tax authorities always adhere to the concepts that are Keeping the invoice is to hold the tax, piping tax must control ticket and controlling ticket is piping tax. Although the invoice is the important tool for the tax authorities to control tax, its disadvantages have been exposed constantly, for example, invoice has be considered as a mean for taxpayers to evase tax, for tax authorities to seek rent, for false invoice industries to profit. Thus, it leads to the loss of tax. In order to curb illegal actions related to invoices, tax authorities strengthen the invoice management constantly. At presen