增值税专用发票“身份证”管理模式探微

An ″ID card″Regulation Model for Special Invoice of VAT

鉴于全国正在推广实行增值税防伪税控系统,针对我国增值税专用发票管理中仍然存在的一些问题,提出了应该从专用发票的申购、印制、取得、开具、抵扣和纳税申报等各个环节对增值税专用发票进行“身份证”化管理,从根本上完善其防伪功能,把增值税专用发票所蕴含的利益与企业自身的利益恰当地结合起来,使企业自觉自愿地遵守增值税专用发票管理的有关规定,主动抵制企业外部的制假售假者对企业利益的侵害行为。

Seeing that anti-forgery tax-control system of value-added tax is popularized on a nationwide scale,this article proposes that special VAT invoice should be regulated by an″ID Card″model from every aspects,such as applying for purchase,obtaining,issuing,tax deducting,tax declaring and tax paying,which aims at perfecting its anti-counterfeit functions fundamentally,combining interests that special invoice of VAT contains and enterprise's own interests appropriately,urging enterprises to observe the relevant provisions of special invoice of VAT voluntarily,and resisting the external infringement behavior against enterprise interests positively.