我国发票管理的立法回顾与工作展望  

Legislation Reviewing and Work Prospecting of Invoice Management in China

作　　者：闫海[1] 

机构地区：[1]辽宁大学法学院,辽宁沈阳110136

出　　处：《湖南财政经济学院学报》2011年第4期9-12,共4页Journal of Hunan University of Finance and Economics

基　　金：辽宁省高校创新团队支持计划项目"税收征收管理的法理与制度"(项目编号:2009T041)的阶段研究成果

摘　　要：发票的原始功能是商事凭证与会计凭证,在我国发票还是税收管理的重要手段,"以票控税"成为我国税收征管的重要特色。经过近三十年的发展,我国已经初步建立由法律、行政法规及部门规章组成的发票行政管理与刑事立法的规范体系。我国发票管理工作应当推动发票的票种简并与式样统一,促进发票税务管理的规范化、信息化,为纳税人提供便利的发票辨伪查询服务,以及实现税收管理从以票控税到资金流控税的转变。The original function of invoice is commercial certificate and accounting vouchers, but the invoice is also an important means of tax administration, ＂controlling tax by invoice＂ has become an important feature of tax administration in China. After nearly three decades＇ development, we have initially established the normative system of invoice adminis-tration and criminal legislation by the laws, administrative regulations and departmental rules. Invoice management should promote simple kind and unified style, and the standardization technology of the invoice tax administration, to provide inquiry services to facilitate the detection of invoices for the taxpayer, and to realize tax administration from controlling tax by invoice to controlling tax by the capital flow.

关 键 词：发票管理 税收征管 金税工程 以票控税 

分 类 号：F812.42[经济管理—财政学]