违法代开发票的危害性及对策

发票管理是税收征管的重要环节,是税务部门有效掌握税源和监控税源的基础性工作和有效措施。发票管理制度不健全,纳税人不按规定使用发票,消费者不按规定取得发票等问题一直是发票管理中存在的突出问题。因此进一步强化发票的管理,打击发票违法违章行为,成为当前税收工作的一项重要内容。针对这些问题,通过深入的思考与研究,从违法代开发票的表现形式及危害入手,找出了一些有效的治理措施,根本地解决了这些问题。

Invoice on Behalf of the Danger of Illegal and Countermeasures

Invoice management is an important link in tax collection and management,tax department is effective monitoring and control sources of tax revenue sources as the basis for work and effective measures.Invoice management system is not perfect,the taxpayers do not use invoices in accordance with the regulations,consumers do not get the invoice in accordance with the regulations,such as invoices has been a problem in the management of the outstanding issues.Therefore further strengthen the management of invoice...