对新版发票实施后的几点看法

《发票管理办法》及《发票管理办法实施细则》于2011年2月1日起施行,办法与细则的修改,其目的是防止假发票的制作、扩散和使用,达到有效防范虚开发票的违法行为的目的,加大对发票违法行为的惩处力度,达到以票控税的目的。但是作为管控发票的《发票管理办法》及《发票管理办法实施细则》虽然历经了八年的修改,法律地位得到了提升,但其修改的内容说明仍然不很完善,还有待于进一步改进完善。

Views on the Implementation of New Edition Invoice

＂ Invoice Management Measures＂ and ＂The Detailed Rules for the Implementation of Invoice Management Meas- ures＂ went into effect on Feb 1st, 2011. The purpose of changing the ＂Measures＂ and ＂The Detailed Rules＂ is to prevent the fabrication, spread and use of the counterfeit invoice. In this way, writing the counterfeit invoice can be prevented and the pun- ishment for it has become more serious. Therefore, the tax can be controlled by exerting the supervising and management for the invoice. After the 8 years＂ change and improvement,the legal status of ＂Invoice Management Measures＂ and ＂The Detailed Rules for the Implementation of Invoice Management Measures ＂ has been strengthened,but the content description is not yet perfect. Remains to be further improved.