Study On The Legal Issues Related To The Invoice Tax Control System In China

Under the background of deepening the reform of the tax collection and management system and deepening the reform of the "replace business tax with value-added tax",the reform of the tax reform system and the reform of the fiscal and taxation system under the double effect of the reform of the tax control system,The tax system will undergo profound changes.Domestic scholars on the tax control tax system research mostly tax management perspective or criminal law perspective,and the grass-roots work or the reality is not very close,and they are the majority of the tax control system In a negative attitude.This paper argues that the taxpaying tax system has made important contributions to the tax collection and administration,and its existence is reasonable and necessary.Based on the fact that China will still be the actual value of the tax control tax,Ticket tax control system out of control,with scientific and technological means to solve the tax control system is difficult to control,at the same time and other means of tax control to solve the purpose of tax control system.