| 浅探普通发票的管理 |
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| 引用本文： | 张卫平,尹耀.浅探普通发票的管理[J].淮阴师范学院学报(哲学社会科学版),2003,25(4):524-527. |
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| 作者姓名： | 张卫平 尹耀 |
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| 作者单位： | 1. 厦门大学,会计系,福建,厦门,361005
2. 淮安市淮阴区国税局,江苏,淮安,223300 |
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| 摘 要： | 加强普通发票管理可以预防违法犯罪行为的发生，能够为降低税率提供空间。由于手工开票大量存在，发票印制、发售受区域制约，有关会计档案管理法规不完善等诸多原因，使得目前普通发票的管理水平低下。我们可以通过完善立法，提高信息化水平，调动群众参与管理的积极性，改善税收环境等手段加强对普通发票的管理。
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| 关 键 词： | 普通发票 税务 信息 消费者 |
| 文章编号： | 1007-8444(2003)04-0524-04 |
| 修稿时间： | 2002年11月14 |
Superficial Opinion on Management of General Invoices |
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| ZHANG Wei ping ,YING Yao.Superficial Opinion on Management of General Invoices[J].Journal of Huaiyin Teachers College(Social Sciences Edition),2003,25(4):524-527. |
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| Authors: | ZHANG Wei ping YING Yao |
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| Institution: | ZHANG Wei ping 1,YING Yao 2 |
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| Abstract: | By reinforcing the management of general invoices, we can prevent illegal and criminal activities and provide space for reducing tariff rate. At present, the managerial level of general invoices is still not perfect because of lots of reasons, such as existence of a lot of making out invoices by handwork, regional restriction of the printing and selling of invoices and imperfections of regulations concerning the management of accounting files. We can strengthen the management of general invoices by means of perfecting legislation, boosting information level, mobilizing enthusiasm of the masses to participate in management, improving revenue surroundings. |
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| Keywords: | general invoices tariff information consumers |
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