我國經(jīng)濟法視域下的假發(fā)票治理研究
發(fā)布時間：2018-12-12 04:34
【摘要】：本論文研究我國假發(fā)票出現(xiàn)的現(xiàn)實因素，并對我國現(xiàn)實生活中存在假發(fā)票現(xiàn)狀的現(xiàn)象進行研究及分析，從相應的方面找出解決措施，從而更好的完善我國發(fā)票市場管理法律體系以及發(fā)票稅法規(guī)制體系。從我國長遠的經(jīng)濟發(fā)展來看，我國的發(fā)票法律制度和相關的管理制度確實存在很多漏洞，改變我國“以票控稅”的稅收模式，使發(fā)票電子信息化，假發(fā)票現(xiàn)象能夠徹底的杜絕。本文分為三個部分： 首先，本文介紹發(fā)票的一些概念和特征，并且對一些真實的假發(fā)票案例進行描述，剖析案例，引出相關的問題，并對我國現(xiàn)存在的假發(fā)票問題進行深刻的分析，從法律制度、市場管理、負稅方面、買賣雙方市場的利益驅動、思想根源五個方面闡述我國假發(fā)票產生的現(xiàn)實原因，描述假發(fā)票產生的社會危害，主要包括滋生我國腐敗現(xiàn)象和導致我國誠信的缺失； 其次，本文分析假發(fā)票對我國經(jīng)濟造成的危害，分別從假發(fā)票對于稅收法律制度的弱化、擾亂市場經(jīng)濟秩序、造成市場利益主體分配不均、引發(fā)不正當競爭四個大方面進行研究。假發(fā)票的現(xiàn)象違背了我國市場規(guī)制的基本價值和宗旨，假發(fā)票制造者藐視法律仍然肆意的進行生產，假發(fā)票使用者面對巨大的利益誘惑進行非法使用，都嚴重的擾亂了我國的市場經(jīng)濟秩序，破壞了我國的經(jīng)濟發(fā)展。假發(fā)票對于我國稅收制度尤其造成了嚴重的破壞，使我國稅收流失，嚴重的損害了我國的稅收收入，擾亂了我國稅收秩序，違背了稅收公平和效率的基本原則,同時假發(fā)票還引起了不正當競爭和經(jīng)營者利益格局發(fā)生了變化，這些都對我國經(jīng)濟產生了負面影響并且亟待解決; 最后，通過以上對假發(fā)票的根源和負面影響進行分析，尋求治理假發(fā)票的治理途徑，本論文在發(fā)票市場管理、發(fā)票稅法規(guī)制、建立相應的發(fā)票管理懲罰機制、完善發(fā)票管理制度四個方面進行論述。我國現(xiàn)今對于發(fā)票市場管理法律仍然存在漏洞和空白，對于稅法規(guī)制方面仍然不夠健全，需要進一步完善我國的稅收體制和稅收征管，加大假發(fā)票經(jīng)濟責任的追究力度，嚴懲假發(fā)票制造者、銷售者和使用者。我國應該完善發(fā)票市場經(jīng)濟秩序和相關的懲罰機制，但是，本文作者認為解決假發(fā)票的根治辦法就是改變我國目前的“以票控稅”制度，使發(fā)票實現(xiàn)電子信息化，完善我國的稅收制度，從而從根源上解決假發(fā)票這種現(xiàn)象的存在。 我國的市場經(jīng)濟在不斷的進行著發(fā)展和變化，“以票控稅”的理念必須進行調整和改變，從而適應我國現(xiàn)在經(jīng)濟的發(fā)展。本文主要解決的是我國假發(fā)票嚴重泛濫的情況，，及如何完善發(fā)票市場管理法律體系，健全發(fā)票稅法規(guī)制體系、強化假發(fā)票經(jīng)濟法責任追究力度、改變我國“以票控稅”的稅收手段的問題。
[Abstract]:This paper studies the realistic factors of the false invoice in our country, and analyzes the phenomenon of the existence of the false invoice in our country's real life, and finds out the solution from the corresponding aspects. In order to better improve our invoice market management legal system and invoice tax regulation system. From our country's long-term economic development, our country's invoice legal system and the related management system really have many loopholes, changes our country "by the ticket controls the tax" the tax revenue pattern, causes the invoice electronic information, the false invoice phenomenon can completely eliminate. This paper is divided into three parts: first, this paper introduces some concepts and characteristics of invoices, and describes some real cases of false invoices, analyzes the cases, leads to related problems. This paper also makes a profound analysis of the problem of fake invoices in China, including the legal system, market management, negative tax, the interest drive of both buyers and sellers, and the ideological roots of the actual reasons for the production of false invoices in China. Describes the social harm caused by false invoices, mainly including the breeding of corruption in China and the lack of integrity in China; Secondly, this paper analyzes the harm of false invoice to the economy of our country, from the weakening of the legal system of tax revenue caused by false invoice, disrupting the order of market economy, resulting in the uneven distribution of the main body of market benefits. Lead to unfair competition in four major aspects of research. The phenomenon of fake invoice violates the basic value and purpose of market regulation in our country, the fake invoice maker still defies the law to carry on production wantonly, the false invoice user faces the huge benefit temptation to carry on the illegal use, All seriously disturbed our country's market economy order, destroyed our country's economic development. False invoices have caused serious damage to the tax system of our country, caused the loss of tax revenue, seriously damaged the tax revenue of our country, disturbed the tax order of our country, and violated the basic principle of tax fairness and efficiency. At the same time, the false invoice has also caused unfair competition and the change of the manager's benefit pattern, which has a negative impact on our economy and needs to be solved urgently. Finally, through the above analysis of the root causes and negative effects of fake invoices, to seek the governance of false invoices, this paper in the invoice market management, invoice tax regulation, the establishment of the corresponding invoice management punishment mechanism, Perfect invoice management system in four aspects. At present, there are still loopholes and gaps in the law of invoice market management in our country, and the regulation of tax law is still not perfect enough. Therefore, we need to further improve our tax system and tax collection and management, and increase the investigation of economic responsibility for false invoices. Severely punish fake invoice makers, sellers and users. Our country should perfect the order of invoice market economy and the relevant punishment mechanism. However, the author thinks that the radical solution to the problem of false invoice is to change the current system of "controlling tax by ticket" and make the invoice realize electronic information. Perfect our country's tax system, so as to solve the problem of false invoice. The market economy of our country is continuously developing and changing, the idea of "controlling tax by ticket" must be adjusted and changed to adapt to the development of our country's economy now. This paper mainly solves the problem of the serious spread of fake invoices in our country, and how to perfect the legal system of invoice market management, perfect the regulation system of invoice tax law, strengthen the accountability investigation of false invoice economic law. The problem of changing the tax means of "controlling tax by vote" in our country.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.294;D922.22;D924.3
本文編號：2373918
[Abstract]:This paper studies the realistic factors of the false invoice in our country, and analyzes the phenomenon of the existence of the false invoice in our country's real life, and finds out the solution from the corresponding aspects. In order to better improve our invoice market management legal system and invoice tax regulation system. From our country's long-term economic development, our country's invoice legal system and the related management system really have many loopholes, changes our country "by the ticket controls the tax" the tax revenue pattern, causes the invoice electronic information, the false invoice phenomenon can completely eliminate. This paper is divided into three parts: first, this paper introduces some concepts and characteristics of invoices, and describes some real cases of false invoices, analyzes the cases, leads to related problems. This paper also makes a profound analysis of the problem of fake invoices in China, including the legal system, market management, negative tax, the interest drive of both buyers and sellers, and the ideological roots of the actual reasons for the production of false invoices in China. Describes the social harm caused by false invoices, mainly including the breeding of corruption in China and the lack of integrity in China; Secondly, this paper analyzes the harm of false invoice to the economy of our country, from the weakening of the legal system of tax revenue caused by false invoice, disrupting the order of market economy, resulting in the uneven distribution of the main body of market benefits. Lead to unfair competition in four major aspects of research. The phenomenon of fake invoice violates the basic value and purpose of market regulation in our country, the fake invoice maker still defies the law to carry on production wantonly, the false invoice user faces the huge benefit temptation to carry on the illegal use, All seriously disturbed our country's market economy order, destroyed our country's economic development. False invoices have caused serious damage to the tax system of our country, caused the loss of tax revenue, seriously damaged the tax revenue of our country, disturbed the tax order of our country, and violated the basic principle of tax fairness and efficiency. At the same time, the false invoice has also caused unfair competition and the change of the manager's benefit pattern, which has a negative impact on our economy and needs to be solved urgently. Finally, through the above analysis of the root causes and negative effects of fake invoices, to seek the governance of false invoices, this paper in the invoice market management, invoice tax regulation, the establishment of the corresponding invoice management punishment mechanism, Perfect invoice management system in four aspects. At present, there are still loopholes and gaps in the law of invoice market management in our country, and the regulation of tax law is still not perfect enough. Therefore, we need to further improve our tax system and tax collection and management, and increase the investigation of economic responsibility for false invoices. Severely punish fake invoice makers, sellers and users. Our country should perfect the order of invoice market economy and the relevant punishment mechanism. However, the author thinks that the radical solution to the problem of false invoice is to change the current system of "controlling tax by ticket" and make the invoice realize electronic information. Perfect our country's tax system, so as to solve the problem of false invoice. The market economy of our country is continuously developing and changing, the idea of "controlling tax by ticket" must be adjusted and changed to adapt to the development of our country's economy now. This paper mainly solves the problem of the serious spread of fake invoices in our country, and how to perfect the legal system of invoice market management, perfect the regulation system of invoice tax law, strengthen the accountability investigation of false invoice economic law. The problem of changing the tax means of "controlling tax by vote" in our country.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.294;D922.22;D924.3
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