Research Of False Invoices Under The Horizon Of China’s Economic Law

The main purpose of the article is to research our country reality factors in falseinvoices, analyze the present situation of false invoices now, find out thecorresponding solution measures from the related aspects, so as to better improve themarket management legal system of China’s invoices and invoice tax law system. Inthe long term, our aim is to change the tax mode of "control tax with invoice" in ourcountry, make the invoice informationized, and completely eliminate false invoices.This paper is divided into three parts:First of all, this paper introduces some concepts and characteristics of the falseinvoice and describes some real cases of false invoices, analyzes cases, which leadsto the related problems. The article analyzes the existing problems in our countryfrom the aspects of legal factors, market management, tax bearing, the marketdemand, consumer awareness five aspects to elaborated the real causes of falseinvoices in our country, describe the social harm of false invoices, which breedground for corruption and the lack of good faith in our country;Secondly, this paper analyses the negative effect of false invoices from four bigaspects: false invoices for the attenuation of the tax law system, harm produced byfalse invoices to market regulation order, uneven distribution of market interestsubjects, unfair competition caused by false invoices. False invoices violate thebasic value and purpose of market regulation, and the makers of false invoices areirrespective of the law to use illegally out of temptation and huge interests, whichdisturbs the market economic order of our country. The destruction of false invoicesto tax system has resulted in the great tax loss in our country, which has seriouslyaffected our country’s tax revenue, disturbed the order of tax in our country, andviolated the basic principle of fairness and efficiency. At the same time false invoicescaused change in pattern of the unfair competition and operators’ benefit. These allhave a negative impact on our country’s economy, which is needed to be addressedas soon as possible;Finally, through the above analysis of the root cause of false invoices and negative influence, for management approach of false invoices, this paper discussesfour aspects: market management, the invoice tax law, establishment ofcorresponding mechanism of invoice management punishment, perfecting of theinvoice management system. The present invoice market of our country ‘sadministrative law still have loopholes and blank, and is inadequate for theregulation of the tax law, and that’s why we need to further perfect our country’s taxsystem and tax collection and administration. We should intensify responsibilityinvestigated and false invoices producers, sellers and users shall be and punished.Perfect the market economic order invoice and relevant punishment mechanism isnecessary, however, in this paper, the author thinks that radical solution of falseinvoices is to change the current " invoices to control tax" mode, make the invoiceinformationalized, completely eliminate false invoices, perfect our country’s taxsystem, so as to solve the false invoices from the source of this phenomenon.With the further development of market economy, the idea of "control tax withinvoice" must be adjusted and changed. This paper is to solve problems of theserious deluge of false invoices in our country, and how to perfect legal system ofmarket management of invoice and the invoice tax law system, strengthening theeconomic law responsibility of false invoices, changing "control tax with invoice"means of tax in our country.