Research On The Policy Effect Of Scratch-and-win Receipt System In China

With the reform and opening up to the outside world, China's economy has developed rapidly. As a result, tax revenue of the country has been growing steadily. Great challenges have been faced on traditional tax administration, which is afflicted with disconnection of tax collection, reform of tax system and economic development, as well as high tax collection cost, low tax collection rate and heavy tax losses. Given the insufficient theoretical research on tax administration in China, these challenges seem more pertinent. To meet the challenges, tax administrations at various levels tried proactively to set up a new tax collection and administration mode.As we know, Invoice is the payment voucher of the business activity like goods purchasing and selling, service offering and acceptance and so on. Invoice is the writing identification used to record business contact and fund shift.As the invoice of evidence of circulation of commodities, there is no effective follow up supervision to manage it and the true lack of understanding of its circulation, such as to lead the phenomena like buy and use of false invoice in the tax collection and management work, resell real invoice illegally, writing out of false amount of invoice by the taxpayer for their profit to the consumer that for avoiding the question of drawing a bill, and paying taxes...,does not ask about it.In order to adapt to the development of economic of the market, strengthen tax collection and management, stop up loophole, protect operating legitimately, take precautions against and attack the illegal activities that utilize invoices to evade the tax, we realize that levies and manages the purpose with the science of accusing of the tax of the ticket. There are some Local Taxation Bureaus implement the new reform of invoice (Introduced the scratch-and-win receipt system).This paper is discussing the basic theories of scratch-and-win receipt system systematically, relatively analyzing the policy of different places, synopsis research our scratch-and-win receipt system development history, and analyses the influence factor and realistic problems of scratch-and-win receipt system, ultimately exert effort to put forward the related suggestions on scratch-and-win receipt policy.By this fact, This paper is divided into five parts.Chapter one is consacrated to the brief introduction of the background, the methodology as well as the theoretical and practical value of the paper, the document review, its description and structure.Chapter two is devoted to the practice of scratch-and-win receipt system in China. By this means, we will firstly make a list of reasons that scratch-and-win receipt system can work. Secondly, we will describe the current situation of the system. Finally, we will present the problems that scratch-and-win receipt system is confronted with.Chapter three is concerned with the Interaction mechanisms of scratch-and-win receipt system. It is the basic core theory of the paper. That is analyzed with the help of the welfare economics and the game theory. The scratch-and-win receipt system works is confirmed through the theoretical analysis.Chapter four is devoted to the empirical study of scratch-and-win receipt system. Through the empirical study, we found out weather or not the policy effects of scratch-and-win receipt system reached the expected level. The empirical studies based on the change of the tax revenue, questionaire survey and the cost of scratch-and-win receipt.Chapter five is consecrated to the cause that scratch-and-win receipt system does not achieve the desired policy effect and its recommended actions. Firstly, we bring forward the reasons why scratch-and-win receipt system does not working well. Secondly, we provide some countermeasure suggestions for our country's scratch-and-win receipt system innovation.