| The invoice, which is the primary mean of controlling of the source of tax,is the important commercial credence of economic activities. It is also a primitive credence of accounting of account. The customers acquire the legal protection according to it. The dissertation aims at probing into the faults of our administrative institutions of invoice.First, I investigate the new concept of invoice and compare two concepts of invoice: the first based on the knowledge of the legal function invoice, and the second not. In this part what I emphasize is that if we want to understand the function which the invoice has and which is a necessary prerequisite of the development of modern economics, we must have a new concept of invoice which is not based on its characteristics of form but on its legal function. And the old concept of invoice in China is based on the admistrative rule of invoice, i.e. Administrative Rule of Invoice in China, which is promulgated in 1993. In this administrative rule, the concept of invoice is that invoice is but the voucher of commercial transactions. I think that the old concept of invoice in China can not express completely the functions of invoice, which include two aspects. The first function of invoice is that the invoice is used as the voucher of commercial transaction and the second function of invoice is its legal function which is not expressed in the administrative rule of 1993 and which is expressed in the new draft of the administrative rule of invoice. So in this paper I depend on that new draft to discuss the new concept of invoice that includes the legal function of invoice.Second, I discuss the classification of invoice in China. There are two classifications discussed in this part. Invoice is divided into invoice of national tax and invoice of territorial tax. The invoice of national tax means that the subject of issuing and administrating of invoice is central government. The other invoice means that the subject of issuing and administrating of invoice is local government. And the invoice of national tax includes two classes. In this paper I discuss another classification of invoice, that is to say, the invoice can be divided into professional invoice and nonprofessional invoice. The discussions of the concept and the classification of invoice help us realize the complete picture of invoice of tax in China. I also discuss the legal construction of the administrative relationships of invoice of tax. In this legal construction there three parts: the first is the subject of the administrative relationships, the second the object of those and the third the content of those relationships. What I want to emphasize is that the legal construction of the administrative relationships of invoice of tax can deduce a framework which concerns with the control of the tax. In this framework we find three parts , the administrative department of tax , the purchaser and the seller. They are in the game of the control of tax. So the next step which must be completed is to investigate the game of the control of tax. And the framework also relates to the functions of invoice of tax. I investigate the relationship between those functions and that framework.Third, I investigate the legal function of invoice. There are two legal functions that are investigated in this part. The first legal function of invoice is the function as the proof and legal evidence of commercial transaction. Another legal function of it is the function as the proof of controlling of tax. The first three points that I probe into constitute the first chapter. The first function which the invoice has concerns with the two parts of commercial transactions. The purchaser often uses the invoice to protect its commercial interests and the seller often uses the invoice to give evidence to the commercial transaction. So the two parts of commercial both need the invoice. There is the third part in those commercial transactions. The third part is the administrative departments of tax, which are also the administrative departments of invoice. The duties of the administrative departments of tax include two parts: the first is to impose taxes of all kinds and the second to control all kinds of commercial transactions which relate to invoice. And the legal functions of invoice accord with the second duty of the administrative departments of tax. So we must not only realize that invoice has that legal function, but also emphasize that legal function of invoice, if we want the administrative departments of tax to perform their duties well.Fourth, I investigate the administrative institutions of invoice in our country. In this part there are two parts to be completed: the first is the discussion of the history of the development of our institutions of invoice, and the second the discussion of the construction of relationship of the administration and use of invoice. We realize that Chinese administrative institutions of invoice have undergone a development which is from 1949 and is accelerated from 2000. But there are many problems in this development of the administrative institutions of invoice. The first is that there are many faults in the administrating of invoice of tax. The second is that there are many faults in the using of invoice of tax. I think that there is a game between the three partners: the first the seller, the second the customer and the third the tax department. The problem that we must deal with is that how to construct good administrative institutions that can efficiently administrate the relationships among those three partners, that is to say, the problem is if there are some good institutions that can govern well the game among the three partners.In my point, there are many institutions that cannot afford a good framework which can direct the game among the three partners. This means that there are many deficiencies in our administrative institutions of tax. We must reform the administrative institutions of tax. I advise that the reform includes four aspects: the first concerning the rules of administration of tax, the second the constructing of the system of controlling of tax, the third the protection of the rights of customer, and the fourth the constructing of the institution of good faith. That is to say, first we must improve the rules of administration of tax; second, we must construct a complete system of controlling of tax; third, we must improve the protection of the rights of customer; fourth, we must construct the institutions of good faith. The first concerns with the construction of the institutions of information which relate to the administration of invoice in China. It also concerns with the legislation of invoice of tax. We must legislate more laws which are used to control the reasonable relationships of the three parts that are the part of purchaser, the part of the seller, and the part of the administrative department of tax. The second task that we must complete is that we must construct a new circumstance of using and administrating of invoice of tax. The new circumstance includes many departments of government, such as the department of administrating of finance. We must protect the rights of taxpayer and construct the systems that can inspire the taxpayer. We also construct the systems of file of good faith of taxpayer by which we can improve the efficiency of the imposing of tax and the administrating of tax. We can make use of the systems of file of good faith of taxpayer to control all kinds of crimes which often concern with the invoice of tax. And we must improve the systems of imposing of tax in China not only in order to reduce the costs of imposing of tax, but also in order to protect the rights of the taxpayers. |
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