Research On Perfecting China's Invoice Management System

As a credit voucher of folk transaction,the invoice has a history over hundred yearsin China.Out of the need of tax collection,the manufacture and management of invoice was mandatorily brought into the administrations of tax authority after the founding of new China control the revenue.We need to face the the performance as well as the problems.Because of the wrong definition to the function of invoice,there appeared lots of phenomena,such as counterfeiting,breaking laws by taking advantage of invoice and tax erosion.Learning lesson from the history,based on the invoice in the museum of Chinese invoice in Hebei University of Economics and Business,This paper make a deep study about invoice management system by means of document analysis method and qualitative analysis.First,sketch out the invoice management system.Make the definition,sketch the essence,analysis the material evidence,finical counting,advertising,and tax control function,analysis the function based on its historical roots.And improve our invoice management system by introducing the contingency theory.And also summarize the evolution of merchants autonomous phase,industry associations in its history autonomous phase,the government auxiliary regulation stage and omnipotent government regulation stage,which,contributes historical lessons to the improvement of invoice management.Second,show summarize the development of invoice management in our country.1949-1956,success the old system and concentrate on management;1956-1978,tortuous develop and the management became weak;1978-1994,regain attention and legal control;1994 to now,improve the legalization and enhance the management.These four stages show the big tendency that the invoice management increasingly grows.Next,from the invoice management system,we can not clearly find the essence of transaction,the big risk of use and management of the invoice.And the study point out that the root cause is the mis-definition of invoice,and the direct reason is the problem in design,the immanent cause is the benefit driving.Finally,the author gives the idea of perfecting the invoice management system in our country.We should correctly handle the relationship between the government and the invoice from the aspects of changing the invoice management concept,redefining the invoice function and clarifying,the govement management scope.And puts forward some countermeasures and suggestions to reconstruct our invoice management system and build our country's transaction monitoring system.Market is the main part to manage the invoice and the government can only play a role in supervising according to the history.The main function of invoice is material evidence,on the country,its function of tax control should not be blindly exaggerated.According to the contingency theory,the invoice management system in our country should vary from the actual economy development.Government should not enhance the supervising management of invoice arbitrarily and crack down on illegal and criminal activities with invoice after the criminals.In stead,the government should go another way and give the function of material evidence back and weak the function of tax controlling.Give the invoice management right to market instead of held in the hand of government,it will facilitate the revenue authority to get itself out of the moor in which the form matters and build a transaction monitoring system which is suitable for China so the government can concentrate on the monitoring of substance of transaction and find an effective method to control the tax by fund flow.