發(fā)布時間：2018-05-07 16:12

  本文選題：稅收征管 + 發(fā)票管理制度�。� 參考：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文

【摘要】：據(jù)考證,歷史上發(fā)票作為民間交易的信用憑證,在我國已有數(shù)百年的歷史。新中國成立后,出于稅收征管的需要,將發(fā)票的監(jiān)制管理納入到稅務(wù)管理的范疇中,意在通過監(jiān)控發(fā)票達(dá)到監(jiān)控稅源、控制稅收收入的目的。肯定成績的同時,不可規(guī)避問題。發(fā)票功能定位的錯誤,導(dǎo)致大量制假販假、利用發(fā)票進(jìn)行違法犯罪及國家稅收流失現(xiàn)象的發(fā)生。本文以史為鑒,以河北經(jīng)貿(mào)大學(xué)中國發(fā)票博物館收藏的發(fā)票實物為據(jù),采用文獻(xiàn)分析法及定性分析法,對完善我國的發(fā)票管理制度進(jìn)行了研究。首先,對發(fā)票管理制度進(jìn)行了理論分析。以發(fā)票產(chǎn)生的歷史根源為出發(fā)點定義了發(fā)票的概念、挖掘了發(fā)票的本質(zhì),分析了發(fā)票的物證功能、會計核算功能、廣告宣傳功能及稅控功能,并對其功能定位進(jìn)行了簡析。引用權(quán)變理論,作為完善我國發(fā)票管理制度的理論依據(jù)�？偨Y(jié)了歷史上發(fā)票管理所經(jīng)歷的商戶自治階段,行業(yè)協(xié)會、商會自治階段,政府輔助監(jiān)管階段及政府全能監(jiān)管階段的演變過程,為我國發(fā)票管理制度的完善提供了歷史經(jīng)驗借鑒。其次,歸納了我國發(fā)票管理制度的發(fā)展歷程,大致分為1949-1956年——沿用舊制、注重管理,1956-1978年——曲折發(fā)展、堅持管理,1978-1994年——明確制度、統(tǒng)一管理及1994年至今——完善立法、強化管理四個階段,說明了我國針對發(fā)票管理制度的建設(shè)總體呈現(xiàn)出不斷強化管理的趨勢。再次,從發(fā)票管理制度層面指出了中國發(fā)票管理制度存在著發(fā)票管理重形式輕實質(zhì)、征納雙方發(fā)票管理與使用風(fēng)險大、對索票行為缺乏制度約束等現(xiàn)實問題,并分析了其所存問題產(chǎn)生的根本原因是我國發(fā)票功能定位偏移,直接原因是發(fā)票管理制度存在缺陷,內(nèi)在原因是交易主體互需利益的誘使。最后,給出了完善我國發(fā)票管理制度的思路,應(yīng)從轉(zhuǎn)變發(fā)票管理理念、重新界定發(fā)票功能、明確政府管理范圍三方面去正確處理好政府與發(fā)票之間的關(guān)系,并提出了重構(gòu)我國發(fā)票管理制度及構(gòu)建我國交易監(jiān)控體系的對策建議。從歷史的角度看,市場主體才是發(fā)票管理的主體,政府只能起輔助監(jiān)管的作用。物證功能才是發(fā)票的主要功能,稅控功能不可盲目越位抬升。依據(jù)權(quán)變理論,政府應(yīng)根據(jù)現(xiàn)實的內(nèi)外部社會經(jīng)濟環(huán)境來完善我國的發(fā)票管理制度。以史為鑒,我國有必要反思不斷被強化的現(xiàn)行發(fā)票管理制度,不應(yīng)總是事后堵截打擊利用發(fā)票進(jìn)行違法犯罪的活動,而應(yīng)該還原發(fā)票原本的物證功能,弱化發(fā)票現(xiàn)在的稅控功能。改變政府統(tǒng)一監(jiān)制發(fā)票的管理制度,將發(fā)票的印制管理權(quán)限交還市場主體。從而使稅務(wù)機關(guān)切實從注重發(fā)票形式監(jiān)管的沼澤中走出來,建立適應(yīng)我國的交易監(jiān)控體系,更加側(cè)重去專注經(jīng)濟交易實質(zhì)的監(jiān)控,尋求以資金流控稅的辦法。
[Abstract]:According to textual research, invoice in history, as a credit certificate of folk transaction, has a history of hundreds of years in our country. After the founding of New China, for the need of tax collection and management, the supervision and management of invoices was brought into the scope of tax administration, in order to control tax revenue and control tax sources through monitoring invoices. At the same time, you can not avoid the problem. The mistake of the function orientation of invoice leads to a large number of fake and peddler fake, making use of invoice to carry on illegal crime and the phenomenon of national tax loss. Based on the history of Hebei University of Economics and Technology and the collection of invoices by the Chinese invoice Museum of Hebei University of Economics and Technology, this paper studies how to perfect the invoice management system in China by using the method of literature analysis and qualitative analysis. First of all, the invoice management system is analyzed theoretically. Taking the historical origin of invoice as the starting point, this paper defines the concept of invoice, excavates the essence of invoice, analyzes the function of material evidence, accounting, advertising and tax control of invoice, and makes a brief analysis of its function orientation. The theory of contingency is cited as the theoretical basis for perfecting the invoice management system in China. This paper summarizes the evolution process of invoice management in the history of commercial autonomy stage, trade association stage, chamber of commerce autonomy stage, government auxiliary supervision stage and government omnipotent supervision stage. It provides historical experience for the perfection of invoice management system in China. Secondly, the paper summarizes the development course of invoice management system in China, which is divided into four parts: from 1949 to 1956, from 1956 to 1978, from 1978 to 1994, clearly defined system, unified management, and perfect legislation from 1994 to present. The four stages of strengthening management show that the construction of invoice management system in our country shows the trend of strengthening management. Thirdly, from the aspect of invoice management system, the author points out that the invoice management system in China has some practical problems, such as paying more attention to the form of invoice management and neglecting the essence, the risk of invoice management and use of both parties is great, and the lack of system restriction on the demand for ticket behavior, and so on. The paper also analyzes that the fundamental cause of the existing problems is the deviation of invoice function orientation in our country, the direct reason is the defect of invoice management system, and the intrinsic reason is the inducement of the mutual interests of the transaction subject. Finally, the paper gives the idea of perfecting the invoice management system in our country, which should change the concept of invoice management, redefine the invoice function, clarify the scope of government management to correctly handle the relationship between government and invoice. At the same time, the author puts forward some countermeasures and suggestions for reconstructing our invoice management system and constructing our country's transaction monitoring system. From the historical point of view, the market is the main body of invoice management, the government can only play the role of auxiliary supervision. Material evidence function is the main function of invoice, tax control function can not be lifted blindly. According to contingency theory, the government should perfect the invoice management system according to the internal and external social and economic environment. Taking history as a mirror, it is necessary for our country to reflect on the existing invoice management system, which has been constantly strengthened. Instead of always intercepting and cracking down on the activities of using invoices to carry out illegal and criminal activities, China should restore the original material evidence function of invoices. Weaken the tax control function of invoice now. Change the government's unified supervision of invoice management system and return the invoice printing management authority to the market main body. So that the tax authorities can get out of the swamp which pays more attention to the supervision of invoice form, establish the transaction monitoring system adapted to our country, pay more attention to the monitoring of the essence of economic transaction, and seek the method of controlling tax by the flow of funds.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.2

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