| 对当前发票管理中存在的问题及对策的探讨 |
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| 引用本文： | 张丽英,冯小明,郜秀菊,刘朝晖. 对当前发票管理中存在的问题及对策的探讨[J]. 河北科技师范学院学报, 2000, 0(4) |
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| 作者姓名： | 张丽英 冯小明 郜秀菊 刘朝晖 |
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| 作者单位： | 河北职业技术师范学院经贸系!昌黎，066600，河北省昌黎县国税局，河北职业技术师范学院经贸系!昌黎，066600，河北职业技术师范学院经贸系!昌黎，066600 |
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| 摘 要： | 发票不仅是消费者维护自身权益的凭证 ,更是纳税人纳税的法律依据。但在当前发票管理中存在着很多漏洞 :消费者索要发票的意识淡薄、发票使用中的乱要胡开、白条、收据、过期发票、私自印制等违法现象严重 ,造成国家税收的严重流失。因此应切实加强发票管理 ,采取根治票源、从严监督、依法严惩等手段 ,从而实现以票控税。并借鉴国外设立税务警察 ,税控机等方法 ,治理偷、漏税现象 ,使用非法票据现象。
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| 关 键 词： | 发票管理 问题及对策 以票控税 |
STUDY ON THE EXISTING PROBLEMS IN CURRENT BILLS MANAGEMENT AND COUNTERMEASURES |
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| ZHANG Li ying ,FENG Xiao ming ,GAO Xiu ju ,LIU Zhao hui. STUDY ON THE EXISTING PROBLEMS IN CURRENT BILLS MANAGEMENT AND COUNTERMEASURES[J]. Journal of Hebei Normal University of Science & Technology, 2000, 0(4) |
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| Authors: | ZHANG Li ying FENG Xiao ming GAO Xiu ju LIU Zhao hui |
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| Affiliation: | ZHANG Li ying 1,FENG Xiao ming 2,GAO Xiu ju 1,LIU Zhao hui 1 |
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| Abstract: | Bill is not only the voucher to safeguard customer's rights and interests, but also the law foundation of taxpayer to pay taxes But there exist many problems in current bill management; for example, customers pay little attention to bills and so on There are many serious illegal phenomena in bill application such as arbitrary writing bills, blank notes, overdue receipts and personal made receipts etc As a result, the national revenue was lost Therefore, the following measures should be taken to realize controlling taxes by bills: strengthening bill management, controlling bill sources, supervising seriously and punishing severely according to law And also the tax revenue police and taxation controlling machines should be set up to deal with the phenomena of evading taxation and using illegal bills |
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| Keywords: | bill management problems and countermeasures controlling taxation by bills |
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