Vat Invoice Management Issues Studied

Special invoices for value-added tax is an important content of value-added tax management in our country, and a key to manage it. Because special invoices for value-added tax is a main tax evidence, it becomes the main object that illegal people use it to do tax evasion and fraud. Golden Taxation Project (second phase) built in 2001, efficiently prevents the crime of it , promotes the raise of tax and strengthens collection and management. But value-added tax management still exists many problem wanted to be resolved, because of incomplete policy, collection and management, monitor. It is so necessary and practicable to research the problem of it for enforcing tax management and raising quality, efficiency of tax collection and management.To perfect the management of special invoices for value-added tax, it should be on the basic of concept—technology & management. There are three aspects pointed out by writer, which are policy management, tax collection and management monitor analysis, to research the prominent problem and unsubstantial section in special invoices management for value-added tax. After the analysis of this problem and relative data, the passage points out the main reasons which emphasizes just on the theory of collection partly, such as "controlling tax by invoices", incomplete management, lacking of technological collection and management, shallowness of monitor analysis. It proposes to adjust current policy by enlarging tax base, the range of value-added tax, and perfecting management of invoices; to promote the method of collection and management by integrating invoices and bill management, inner and external management; at the same time, enhancing the other management and informational construction, optimizing the management process of "one window type" to strengthen monitor analysis by constructing control system, examining management , taking advantage of data of detention voices; Finally, to standard the management of special invoices for value-added tax, it must realize technological and refined management of it.