Research On The Tax-control Function Of Invoices

Invoice is the record of business activities, a primitive evidence for accounting, but alsothe important basis for tax authorities to collect taxes. Invoice goes through a long processfrom its appearance to being taken seriously by the tax authorities, and ultimately becomingthe main tool of tax control. At present, the invoice is managed monopoly by administrative inour country, among them, the tax authorities control the printing, purchasing, issuance,maintenance, cancellation of invoice and so on, to guarantee the realization of the power inthe form of law. Thus, the tax control function of invoice continues to be strengthen. The taxauthorities always adhere to the concepts that are "Keeping the invoice is to hold the tax","piping tax must control ticket and controlling ticket is piping tax".Although the invoice is the important tool for the tax authorities to control tax, itsdisadvantages have been exposed constantly, for example, invoice has be considered as amean for taxpayers to evase tax, for tax authorities to seek rent, for false invoice industries toprofit. Thus, it leads to the loss of tax. In order to curb illegal actions related to invoices, taxauthorities strengthen the invoice management constantly. At present, the basic directions ofinvoice reforming are the following aspects carrying out the system of irregular invoiceversion, using modern anti-counterfeiting technology, strengthening the difficulty of invoicefraud, providing a convenient access to check for the society, establishing a golden tax project,adopting the tax-controlled device, promoting invoice management system on net, phasingout manual invoice gradually, increasing punishment of illegal actions related to invoices,jointing the power of each department for special combating illegal and criminal actionsrelated to invoices, and eventually we expect to achieve the aim of the tax summonsed andmonitoring tax sources. However, the effect of this reform seems to be not very desirable,illegal invoice phenomenons don’t drop but rise ceaselessly and the tax authorities fall in the"black hole" on invoice management.At present, the tax authorities carrying out the tax summonsed focuse on themanagement of the authenticity of the carrier forms of the invoice, not the authenticity of thetrading. In tax collection, over-reliance on the invoice to monitor the tax sources makes thetax control function as the core function of the invoice and this approach leads to the invoicetax control function presenting a "failure"phenomenon in general. Therefore, removing the invoice management pattern by government monopoly, reducing the invoice tax controlfunction, and to strengthen tax by other methods is the basic route to overcome the "failure"of the invoice tax control function.