从发票管理角度看我国当前税收流失状况及改善措施  

To Analyze the Situation of Tax Erosion and Improving Measures from the Angle of Management of Invoices

作　　者：秦鑫[1] 

机构地区：[1]中南财经政法大学,湖北武汉430060

出　　处：《山西财政税务专科学校学报》2009年第2期26-29,共4页Journal of Shanxi Finance & Taxation College

摘　　要：目前,全球金融危机对我国的影响还未见底。实施积极财政政策扩大内需,增强经济抵抗力和竞争力,确保持续增长是未来的艰巨任务。作为一系列重大举措的支撑力量,税收成为财政工作的关键一环。全面加强征收管理,减少税收流失是确保积极财政政策顺利推行的前提之一。本文围绕我国税收征管工作中的发票管理环节展开,分析了发票管理漏洞使税收流失加剧的现状,并提出了改善发票管理的若干措施。As for policies to expand now, the global financial crisis is still affecting domestic economy. Adopting positive financial domestic demand and to enhance resistance and competitiveness is crucial to ensure the sustained growth. As a key factor to support the important measures, tax plays a critical part. Promoting all around tax collection and management to reduce the tax erosion is one of the premises of guaranteeing all the policies. This assay talked about the management of invoices, analyzed the situation of tax erosion caused by the loophole in tax administration and made recommendations.

关 键 词：税收流失 税收征管 发票管理 增值税 

分 类 号：F810.423[经济管理—财政学]