Invoice Irregularity And Management Countermeasures

As the basic original document of registering economic events between units and individuals, invoice plays a extremely vital role in guaranteeing the reality and integrity of accounting information, realizing management of taxation and finance by invoice, strengthening finance management and economic management, and maintaining the market economy to operate in order. However, because of the imperfection of legal system and market management system, more and more illegal and criminal activities are coming into forth and have do serious harm to economy development and stability of the society, such as buying cheap and selling dear the fake invoice, falsely making out or counterfeiting receipt etc.. So, to resolve each kind of malpractice existed in invoice management fundamentally and effectively is not only just one profound theory question, but also an extremely urgent realistic problem.Through theory discussion of many years and widespread investigation, the author analyzes and elaborates the importance and urgency of strengthening invoice management and the management of invoice irregularity from the following five aspects: basic principles of invoice, prominent performance of invoice irregularity, serious harm, analysis of primary reasons, management countermeasures, and so on. What is more, this paper also creatively proposes a new solution and management strategy about invoice irregularity.The first part, it discusses the basic theories about invoice management. This part mainly elaborates the basic concepts, basic characteristics, the scientific classification and the vital role of invoice. We also introduce the legal system regulation about print and application of invoice, the drawing-up and storage of invoice, the check-up and punishment of invoice, and so on. Through the explanation of basic principle of invoice, it establishes the theory basis of analyzing illegal phenomenon of invoice and proposing of the management strategy.The second part, it mainly induces and summarizes the five forms of illegal and criminal activities of invoice in our country, including buying cheap and selling dear the fake invoice, falsely making-out specialized value-added-tax receipt, receiving money without making-out invoice, falsely making-out large sum of money with small quantityof money invoice, falsely making-out invoice within the specially established companies. Only to understand the main forms of invoice illegal and criminal activities, can we propose the management methods effectively.The third part, it analyzes the huge harm caused by invoice irregularity to the politics, economies and society in our country, such as tax dodging and tax evasion, do harassment to social economy order, encouraging the embezzlement and corruption, do harm to social convention. With the analysis of harms caused by invoice irregularity, we can make the whole society pay more attention to this question. What is more, it also illustrates the importance of studying and governance about invoice illegal and criminal activities.The fourth part, it thoroughly analyzes four reasons about invoice irregularity in our country: legal question—degree of punishment varied according to different people, and this phenomenon spread unceasingly; system question—every department has its own receipt, and does things in their own way; accounting question—have no account available to check up, and have no idea where to begin the management; social question—illegal things and corruption, and our living room; morality questions—morality conception is becoming worse and worse, and lack of obligation. To thoroughly analyze the reasons of invoice irregularity can help us to understand the in-depth reason of invoice illegal criminality, and give prominence to the necessity of comprehensive program of public management.The fifth part, it proposes five strategies in the management of invoice illegal and criminal activities respectively: enhance understanding about the importance of invoice management, adopt advanced invoice management methods, and establish normative accounting system. If we implement management from every aspect and carry out comprehensive program of public management, then we can effectively keep the invoice illegal and criminal questions within limits.The phenomenon of invoice illegal and. criminal has attracted high attention from financial and taxation department. Many experts and scholars have conducted investigation and studies on this question, and they also propose lots of positive thoughts and effective methods in the management of invoice irregularity. In recent years, the national taxation department has adopted many management methods, such as to expand the use scope of ration invoice, increase the fake-defended function of invoice, and tocomprehensively carry out the specialized value-added-tax invoice. What is more, it also implements "the golden tax project" with the main content of value-added-tax invoice management. These management measures have obtained remarkable results.This paper analyzes each form of invoice illegal and criminal activity thoroughly under the widespread investigations and studies, and proposes basic concepts of comprehensive management about illegal and criminal questions of invoice from the whole direction, deep-level and with great emphasis. This paper emphasizes the importance of modifying our "Invoice Management Methods", constituting "Invoice Management Law", and modifying the items of invoice criminal punishment in our "Criminal Law", which is just like to punish the tax-value-added invoice criminal activities to increase the degree of punishment in common invoice criminal activities. Also, it brings forward to establish special invoice management institution, set up professional invoice management procession, and to make use of advanced invoice management measures.These concepts are of great theoretic, innovation and feasibility, and it is also helpful to strengthen management of invoice and standard order of market economy.