Research On The Issue Of The Tax Officials' False Invoices In The Perspective Of The Protection Of Taxpayers' Rights

Invoice as an important basis of tax levy, the tax authorities have placed great expectations on them, however, in the specific implementation process of the invoice management system,it provides possibility for the existence of false invoices.In reality, the phenomenon of false invoices against taxes constantly happened,the state from the legal level paid more stringent to the invoice management.For the moment, the tax authorities governed the false invoices simply from the taxpayers, and not too much to consider the diversity of the sources of false invoices.The original intention of the tax authorities on behalf of the invoice system is to solve the problem of the taxpayer to issue invoices under the restrictions of the situation and the tax management and so on. Taxpayers by the tax authority acting invoice is on the high trust of the taxation authority, convinced that their rights can get security. But because the tax officials issued the invoices with a large amount of discretion, under the influence of multiple factors,the tax authorities on behalf of the invoice system may become a means of infringement and crime.The protection of the taxpayers' rights in our country currently has its corresponding clearly stipulation,Tax officials' illegal behavior in the specific course of tax levy may still be directly or indirectly infringe legitimate rights of taxpayer.How to improve the tax authorities on behalf of the invoice system for achieving the protection of the legitimate rights of taxpayers? The problem is the theme of the paper. Therefore, the paper combined with the specific case, analyzed the normative of the current system of tax authorities on behalf of the invoice, to protect the rights of taxpayers as a starting point to make recommendations for improving the tax authorities on behalf of the invoice system.This paper mainly includes three parts: the introduction, body and conclusion. The contents of each part are summarized as follows:The introduction mainly elaborates the writing background, the related literature research, the research method, the innovation as well as the deficiency.The main body of the text includes the following contents:First, a brief introduction of specific case led to the theme of the paper.Including the introduction of tax official issuing false invoices against the taxpayer rights case, the focus of controversy, the court case and the reasons, and thinking about the case.Second, combining with the specific case, analysis of tax official issuing false invoices and protection of taxpayers' rights issues. This section from the theoretical and practical layers deep, including: identification of false invoices in relation to the legitimacy of the taxpayer and the tax authorities, identification is the precondition of invoice illegal cases, from the theoretical analysis of the tax authorities issuing the invoice system should do physical generation invoicing business, analysis of tax officials' the cause of issuing false invoices; according to the tax official generation of false invoices against the relationship of the rights of taxpayers. Analysis the tax authorities issuing the invoices system defects.Third, improving the tax authorities on behalf of the invoice system. The defects of the tax authorities' acting on behalf of the invoice system, which leads to the infringement of the rights of taxpayers, under the protection of taxpayers' rights,from the legislative and administrative management level to improve the tax authorities on behalf of the invoicing system of some suggestions.The conclusion part mainly explains: Paper discussed the problem that tax official issued false invoices and tax authorities on behalf of the invoicing system under the "ticket control tax" model, involving the invoice reform and reform of invoice management system,like the extensive use of on the future of electronic invoice,combination of invoice and transaction list and so on,did not do any research.