Research On Supervision And Administration Of General Invoice In China

Invoice is the voucher of receiving and paying issued and collected in buying and selling goods, providing or receiving services, as well as engaging in other business activities.Through strengthening invoice administration, the tax authority can grasp the taxpayers'business behavior and commodity circulation and financial expenditure condition, control of taxation, strengthen financial supervision, protect the lawful business operation and prevent tax evasion, which plays extremely vital role in ensuring fiscal revenue. With the strengthening of the "Golden Tax Project" network control capability, the crimes which use VAT invoices are declining year by year while some the illegal turn to kinds of general invoices.Although the tax authorities have made strict methods and systems for the general invoice administration, owing to it involves a wide range of industries, full of complexity and wide areas,there exist many problems thus making the supervision capability of general invoices discounted.Even general invoices become the vile disease of tax collection and administration.Based on the reasons above,the author chooses the supervision and administration of general invoice as the research object of master degree theses. This paper tries to base on investigating general invoice administration of X X X Municipal Office of the State Administration of Taxation to analyze the problems and causes which exist in the general invoices administration of our country, and then put forward concrete solutions, in order to provide theoretical support and reference which can determine the appropriate control system of invoice administration, improve the level of national tax administration, and avoid loss of national taxation.This article is made up of six parts:The first part is introduction. This part mainly expounds the research background of the article,looks back domestic related research work, gives out the writing logical construction and research methods,and points out the deficiency and innovation of this paper.The second part is the theory summarization of general invoice administration. First, explain the meaning and function of the invoice.Second, makes an outline of China and abroad about the evolution and development of invoice.Finally, analysis the control principle of general invoice.The third part is situation of the invoice administration. This part takes X X X City in Sichuan province as an example.It introduces the basic rules of China's general invoice administration system and the general invoice's settings and applications of X X X Municipal Office of the State Administration of Taxation. And it reads the related data of general invoice administration. Based on the analysis of the present situation of general invoice administration, it points out the weak link and supervision focuses of the current general invoice administration in China,which provides reference for analyzing the problems and causes existing in general invoice administration and policy suggestions below.The fourth part is the problems exist in the administration of general invoice in China and the reasons analyzing. The problems can be divided into internal and external two aspects.And the external issues are the problems which exist in the course of using general invoice by taxpayer.The fifth part is theory learning about the supervision and administration of general invoice in China. This part introduces several principles of administration science,just like the theory of scientific managment, the need-hierarchy theory of Maslow and motivate mechanism, to create the basic ways of the supervision and administration of general invoice in China. Then it builds general theory frame for further studies of the supervision and administration of general invoice in China below.The sixth part is advice about supervision and administration of general invoice in China. This part puts forward advice about supervision and administration of general invoice in China from construction of a full range of general invoice management framework.This article analyzes the design of existing invoice system and the problems existing in execution process which is on basis of demonstration approach, and puts forward the specific to practical solution, In order to provide theoretical support and reference which can determine the appropriate control system of invoice administration.