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发票在财务监督中发挥着至关重要的作用,《中华人民共和国发票管理办法》规定,不符合规定的发票不得作为财务报销凭证,任何单位和个人有权拒收。合法、有效的发票是会计核算与监督的重要凭证,也是税务机关控制税源、保障国家税收收入最为有效的方法之一。税务机关代开发票解决了开具发票覆盖面不全面的问题,即满足了不符合印制、领购发票的单位和个人无法开具发票的现实需要。但是,在现实的经济业务中由于监督机制不健全和审核把关不严,对经济事项发生的真实性缺乏有效的监督,使得某些单位利用代开发票途径进行不法行为成为可能。本文通过对税务机关代开发票现状和后果进行分析,提出了应对代开发票管理漏洞的几点对策。
Invoices in the financial supervision plays a crucial role, “the People’s Republic of China invoice management approach” provides that not comply with the provisions of the invoice shall not be used as financial reimbursement certificate, any unit or individual have the right to refuse. Legal and effective invoices are important vouchers for accounting and supervision. They are also one of the most effective ways for tax authorities to control tax sources and guarantee the country’s tax revenue. Tax authorities on behalf of the invoice to solve the problem of incomplete invoicing, that is, to meet the non-print, purchase invoices units and individuals can not invoice the real needs. However, due to the imperfect supervision mechanism and lax auditing in the real economic business, the lack of effective supervision of the authenticity of economic matters makes it possible for some units to use the method of issuing invoices for illegal activities. This article analyzes the status quo and consequences of tax invoices on behalf of the tax authorities, and puts forward some countermeasures to deal with the loopholes in the management of invoices.