加强普通发票管理对策研究——阜新市管理经验-财政学专业论文.docxVIP

AbstractInvoice Abstract Invoice aS the basic original doc啪ent recording the economic tr锄saction of aIl uIlit or iIldivim础，plays tlle iIIlponall_t role ill舒la】Ⅲlteeillg me mml锄d complete of也e aCcolmtant information；realizing tlle mallagemem of taxes仃ou曲tlle moices；maIlaging龇finance t11rou曲the iIlVoices；s仃en啦e血g the finaIlcial觚d econoIIlic maIlagements，a11d maintaining the good order of market’oriented economy· Bm． bec哪e of me iIlcomplete le鲥 iIlstimtions alld incomplete m玳etlng management systems，more aI]ld more illegal phenomenon of iIⅣoices appeared，such 舔胁dulent buyiIlg a11d selling the false iIⅣoicPs；州tes false inVoices etc．illegal behaviors，wllich severely threatens t11e econo缸c iIeVelopment and tlle social s切bili妙 Therefore，c哪ring out tlle researck tracing吐le root of illegal behaviorfindiIlg me bestⅥ，av to deal with it a11d e伍ciently solving a11 hnds of probl锄s existed in tlle maIlagements of iIlvoices are n优0111y seriolls tlleoretical problems but alSo emergent fIactu2Ll problems． Smce me refom of taxation syStem iIl 1 994，our mtional ta)【ation momes haVe keDt me Su溉nable aIld quick deVelopment．111e锄砌iIlcreaSing rate of ta)【atlon keeps at 10％exc印t 1999，especially when we entered into恤21吼cenn彤舭 increaSiIlg rate of taxation income deVelop more quiclcly．HoweVer，吼der吐1e good circumstallces of Sustainable increaSe of taXation iIlcome，t11ere are still lots of、Ⅳeak 品i鹏iIl Sources of ta)【ation wmch need t0 be s讹ngtllened aIld there is a serious phenomenon of ta)【ation w嘲ge．1k serious facts of ta)(ation requires me舢胁er Stren咖e血g on maIlagemem of taX州，reduce tlle 1eak of taX劬d nmagements to the most degree，ensure mat 2Lll taXes due are collected谢mout exception，觚d create a juSt competitiVe erⅣiro衄ent for tlle tax payers· nljs paperbaSed on t11e public finallce a11d service orieIlted goVenl】[nem，aIlmyzes tlle maIlagement of common invoices in Fuxin City，aIld it also baSed on tlle practical iobs of taXatio玛points out the砷portaIlce and necessit)，of strengthe血ng th