“有奖发票”的法律经济分析

A Legal-Economic Analysis of Prize-offered Invoice

目前,“有奖发票”制度在国内得到了进一步推广,但对这一制度的争论并没有停止。本文从法律经济的角度,认为有奖发票出现的根本原因在于税务机关与纳税人之间存在着信息不对称,有奖发票的实施不仅有违我国现行的法律规定,而且体现了税务机关转嫁其应负担的控税责任,增加了纳税人的负担。同时有奖发票无助于培养纳税人的意识,因而未能够产生良好的实施效果。

At present, the system of prize-offered invoice is carried out in many places of the country and it remains controversial. From an angle of legal economics, we think the fundamental reason of prize-offered invoice is the asymmetric information between administration of taxation and taxpayer. “Prize-offered invoice” is against certain regulations of the present society, enables taxation administration to transfer its duty of tax control, and increases taxpayers＇ burden. At the same time,“prize-offered invoice” does not help cultivating taxpayer consciousness, thus failing to gain good effect.