發(fā)布時(shí)間：2018-03-22 23:35

  本文選題：《發(fā)票管理辦法》　切入點(diǎn)：“全能型”發(fā)票監(jiān)管　出處：《社會科學(xué)戰(zhàn)線》2017年08期 　論文類型：期刊論文

【摘要】：從歷次《發(fā)票管理辦法》來看,基于稅控的需要,政府的"全能型"發(fā)票監(jiān)管地位具有不斷鞏固與強(qiáng)化的趨勢。政府"全能型"發(fā)票監(jiān)管試圖通過對發(fā)票的形式審查間接確認(rèn)交易事實(shí)的真實(shí)性,這種政府識別型發(fā)票制度顛覆了市場經(jīng)濟(jì)秩序下先交易、后發(fā)票所表現(xiàn)出的交易與發(fā)票間的關(guān)系,由此發(fā)生一系列交易與發(fā)票關(guān)系的背反問題。事實(shí)上,政府發(fā)票稅控具有非必然性和各國差異性,交易信息化需要發(fā)票監(jiān)管法律制度與國際接軌。因此,制度重構(gòu)的合理性路徑在于:發(fā)票的"全能型"管理思想必須剝離;秉承發(fā)票法律屬性與事實(shí)屬性一致性原則;發(fā)票立法目的必須予以糾正,還原發(fā)票依附于交易事實(shí)的本來面目;構(gòu)建與信息管稅相適應(yīng)的發(fā)票法律關(guān)系。
[Abstract]:Judging from the previous "invoice management measures", based on the need for tax control, The supervision status of the government's "omnipotent" invoice has a trend of constant consolidation and strengthening. The government's "omnipotent" invoice supervision attempts to indirectly confirm the authenticity of the transaction facts through the examination of the form of the invoice. This kind of government identification invoice system subverts the relationship between transaction and invoice in the market economy order, and a series of inverse problems between transaction and invoice occur. In fact, The tax control of government invoice is non-inevitable and different from other countries. Therefore, the legal system of invoice supervision and control should be connected with the international system. Therefore, the rational path of system reconstruction lies in: the "omnipotent" management thought of invoice must be stripped off; Adhering to the principle of consistency between legal attributes and factual attributes of invoices, the legislative purpose of invoices must be corrected, the true features of invoices attached to transaction facts should be restored, and the legal relationship between invoices and information management and taxation should be constructed.
【作者單位】： 中國計(jì)量大學(xué)法學(xué)院;
【分類號】：F812.2
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本文編號：1650923