| 我国发票管理的立法回顾与工作展望 |
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| 引用本文： | 闫海. 我国发票管理的立法回顾与工作展望[J]. 湖南财经高等专科学校学报, 2011, 27(4): 9-12 |
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| 作者姓名： | 闫海 |
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| 作者单位： | 辽宁大学法学院,辽宁沈阳,110136 |
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| 基金项目： | 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 |
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| 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。
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| 关 键 词： | 发票管理 税收征管 金税工程 以票控税 |
Legislation Reviewing and Work Prospecting of Invoice Management in China |
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| YAN Hai. Legislation Reviewing and Work Prospecting of Invoice Management in China[J]. Journal of Hunan Financial and Economic College, 2011, 27(4): 9-12 |
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| Authors: | YAN Hai |
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| Affiliation: | YAN Hai (Law School of Liaoning University, Shenyang Liaoning 110136) |
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| Abstract: | 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 near |
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| Keywords: | invoice management tax administration golden tax project controlling tax by invoice |
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