General Invoice Management Status And Countermeasures

As the basic original document of registering economic events between units and individuals,invoice plays a extremely vital role in guaranteeing the realityand integrity of accouting information,realizing management of taxation and finance by invoice strengthening finance management and economic management,andmaintaining the market economy tooperate 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 toresolve each kind of malpractice existed in invoice management fund amentally and effectively is not only just one profound theory question,but also an extremely urgent realistic problem.Since the 1949 tax reform, China's tax revenue has maintained sustained, rapid growth, with the exception of 1999, the years of tax revenue growth of more than 10%, especially the start of the 21 st century, tax revenues grew much faster. However, the tax revenue continued to grow in a good situation, the sources of revenue management, there still exist many urgent need to strengthen the weak links, the loss of revenue also more serious. The grim reality requires sources of revenue management must be strengthened, and minimize sources of revenue management loopholes, tax revenue to achieve the goal of full collection of receivables for taxpayers and create a fair tax environment.From the concept of public finance and service-oriented government, this thesis analyzes the management of plain invoice. In view of the actual conditions of revenue, the importance and necessity to strengthen the management of plain invoice is pointed out. The thesis summarizes the management experience and practice of our plain invoice management in China. At the same time, the problems existed in the plain invoice management are also raised, such as borrow and absorb advanced foreign experiences and methods. Some main principles and basis ideas are also presented. On this basis, seven highly operative recommendations and measures are also proposed, which is aimed to comprehensively improve the level of plain invoice management, reduce the tax losses and guarantee the increase of financial revenue.