增值税发票管理问题探究  

Research on Value-added Tax Invoice Management

作　　者：姜明耀 MINGYAO JIANG(School of Public Finance and Taxation,Capital University of Economics and Business)

机构地区：[1]首都经济贸易大学财政税务学院税务系

出　　处：《工信财经科技》2023年第1期66-73,共8页Review of Financial & Technological Economics

摘　　要：虚开增值税发票问题可谓我国税收征管中的痼疾。即便是发达国家,也被增值税欺诈所困扰。为何虚开增值税发票难以得到根除?究其原因,还须从历史演变过程的视角对此问题重新加以审视。不仅如此,在“放管服”改革的背景下,增值税发票管理还面临着新的挑战。因而,必须尊重实践智慧,关注基层税务工作面临的新挑战。具体可从以下几个方面着手:提升社会治理水平;推进“信息管税”,落实税收风险管理理念;拓展人脸识别和“区块链”等新技术在增值税发票管理中的应用范围;优化增值税制;注重“以人为本”。The problem of false VAT invoice can be described as a chronic disease in tax collection and management.Even rich countries are plagued by VAT fraud.Why is the falsification of VAT invoices difficult to eradicate?To investigate the reason,it is necessary to re-examine this problem from the perspective of historical evolution.Not only that,under the background of"release management service",VAT invoice management is also facing new challenges.Therefore,it must be followed by the wisdom of practice and pay attention to the new challenges facing the grass-roots tax work.Specifically,it will be starting from the following aspects:Improving the level of social governance,promoting"information management tax",implementing the concept of tax risk management,expanding the application scope of new technologies such as face recognition and"blockchain"in VAT invoice management,optimizing the VAT system and focusing on"people-oriented".

关 键 词：税收管理 增值税 发票 国家治理能力 

分 类 号：F812.42[经济管理—财政学]