发票功能异化的立法探源

The Legislation Origin of Function Dissimilation of Invoice

发票功能的异化不仅表现在发票功能本身的异化,还表现在发票功能之间关系的异化上。发票功能的异化源于政府"全能型"发票管理的立法目的。"全能型"发票管理是借助于发票内涵的政府识别模式实现的。发票的政府识别模式对发票形式性的特别关注,激发了发票交易系统脱离经济交易系统的独自运作,开辟了基于虚构交易的无限造假的空间。解除"全能型"发票管理的立法目的,恢复发票内涵市场性确认的本来历史面目,才是发票功能协调化发展的根本。

The dissimilation of invoice Junction not only shown on the function own, also shown on the relationship between function. The dissimilation of invoice function is due to the legislation purpose of state ＂ Almighty＂ invoice management. The ＂Almighty＂ invoice management is realized with the help of invoice connotation government recognition mode. The invoice government recognition mode pay attention especially on the invoice form, which induce the invoice transaction system from the economy trading system function alone, open up the infinite fraud space basing on the fictitious transaction. Only removing the legislative purpose of ＂Almighty＂ invoice management, and recovering the history original face of the invoice connotation affirmed by market, is the fundamentality of the invoice function coordination development.