Invoice Management Policy In The Process Of VAT Replacing Business Tax

Invoice management is one of the important means of tax authorities for management,in the process of long-term grass-roots tax collection and administration,invoice management has achieved a remarkable success,the concept of "tickets to control tax" is highly regarded.The prohibition but face the reality of the illegal ACTS related to invoices and growing tax corruption,experts and scholars to have pointed to the tax authority of excessive dependence on tickets to control tax invoice management of the limitations of constantly emerge,reforming the traditional pattern of invoice management.From May 1,2016,to replace the business tax with a value-added tax(VAT)was implemented in the country,the business tax to complete the mission,formally withdrew from the historical stage.Change of tax cuts is effective as a whole,camp,outstanding achievements,for the perfection of the fiscal and taxation systems in China,the market has a great significance to the economic structure adjustment.The whole reform course nearly four and a half years,has a very wide range of industries involved,participate in nearly 20 million the number of taxpayers,before and after the author's work unit is carry out the policies of the reform of the tax base,deeply reform the difficulty of work process.Order to ensure the smooth operation of the camp to increase,the tax authorities took a variety of management measures,among them,the positive results of invoice management measures can not be ignored.The author accumulated in the camp to increase working process about the practice of the tax authorities in invoice management experience,through tax and tax management,enterprise personnel exchange got a line of invoice management measures implementation results,on the basis of practical investigation,this paper summarizes the camp to increase the tax authorities in the process of invoice management of specific measures,combining the theory of public management,this article analyzes the positive effect of invoice management,this paper probes into the problems of invoice management and the cause of the national tax authorities after the camp to increase Suggestions for how to regulate the invoice management.The invoice management still exist many problems,but in our country to tax as the main tax tax background and social tax credit is not high and publicans environment,invoice management will continue as important way of tax collection and administration,we can through the transformation law enforcement idea,strengthening tax collection and administration informationization gradually reduced invoice tax control function,and make the invoice management,give full play to the positive results.