论发票功能的异化

On the Discussion of Dissimilation of Invoice Function

历史地看,证物功能是发票的本原功能,会计核算功能是发票的基本功能,此后基于国家税收管理的需要产生的税控功能、报账功能都只是发票的延伸功能。发票的本原功能与基本功能是经济发展客观需要的产物,延伸功能则是主观需要的产物。因此,作为人为添加的延伸功能是可以取消的。但是,现实中以票控税、以票管税的功能日益强大,逐渐淡化、甚至取代了发票的本原功能、基本功能,这种功能的本末倒置导致了发票延伸功能的异化,进而连带了发票基本功能、本原功能的异化。

In a historical view, the function of evidence is a primitive function of invoice, the function of accounting is a basic function of invoice, then,the function of controlling revenue and reimbursing are the extending function based on a demand of national taxation management. The primitive and basic function of invoice are the outcome of objective demand of economic development, and the extending function is only the result of human subjective needs. Therefore, the extending function can be cancelled. However,in reality,the function of using invoice to control and manage taxation becomes stronger, which gradually desalt even replace the primitive and basic function of invoice,just like putting the cart before the horse, which leads the dissimilation of the extending function of invoice,and also cause the dissimilation of primitive and basic function of invoice.