假发票泛滥的原因分析及治理途径

Reasons for the Flourishing of False Invoices and Related Policy Suggestions

假发票的泛滥扰乱了正常的税收征管秩序,造成大量税款流失,对其进行综合治理已刻不容缓。本文从卖方市场、买方市场、管理机关、法律因素以及思想根源等五个方面对假发票的泛滥进行了分析,并有针对性地提出了治理假发票的有效措施。

The flourishing of false invoices have harassed normal orders of tax collection and administration and have created massive tax losses, so it is urgent to put it under control, This article analyzes reasons for the flourishing of false invoices from the viewpoint of seller market, buyer market, regulatory bodies and legal factors. Finally the paper puts forward some effective measures to harness false invoices,