信息技术环境下的发票管理制度改革

The Reform on Invoice Management Institutions in IT Environment

1995年开始实施的以信息技术为手段、以增值税发票为重点的“金税工程”和 2 0 0 3年起以北京市为起点逐渐在全国范围全面展开的新版普通发票改革 ,是税收征管信息化建投的重要组成部分。从本质上讲 ,发票是税收的载体 ,发票管理制度改革就是税收征管体制改革 ,现代信息技术为建立科学、高效的新型发票管理制度创造了条件。从监督管理角度出发 ,探讨了如何利用信息技术进一步规范和完善发票管理制度 ,强化税收征管 ,真正达到以票控税、以票征税、以票查税的目的。

The “Golden Tax Project”,depending on information technology and emphasizes value-added tax invoice,was put in practice in 1995.And the newly revised edition of invoice will be gradually popularized in the whole nation,first beginning from the city of Beijing in 2003.They are both important steps of tax management by IT.Invoice is the carrier of tax,and the reform on invoice is equal to the reform on tax.Modern information technology has created full conditions for a scientific efficient invoice management institutions.The thesis focuses on how to consummating invoice management institutions by means of information technology so as to control,collect and examine tax by invoice.