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1986年8月19日财政部颁发了《全国发票管理暂行办法》,至今已有四年了。四年来这一经济管理法规对于加强税收管理和财务监督,保障税收法规、政策的贯彻实施,促进社会主义有计划商品经济的健康发展起了重要作用。但从四年来的执行情况看,发票管理混乱,利用发票弄虚作假的现象在一些单位仍然存在。表现形式多种多样,归纳起来大致有以下十种:1、利用发票贪污公共财物。即采取大头小尾、冒名顶替、单联两次复写开票等手段侵吞国家钱财;2、利用发票买空卖空,进行投机倒把活动;也有些犯罪分子利用发票销脏;3、以白条顶替发票,偷漏税款;
August 19, 1986 Ministry of Finance issued the “Interim Measures for the Management of Invoices,” which has been four years. In the past four years, this economic and management law has played an important role in strengthening tax administration and financial supervision, safeguarding the implementation of tax laws and regulations and policies, and promoting the healthy development of the socialist planned economy. However, judging from the implementation status in the past four years, there are still some units where invoice management is in chaos and the use of invoices to deceive people is still present. Various forms of expression, summed up in roughly the following ten: 1, the use of invoices embezzle public property. That is, to take the bulk of small tail, impostor, double duplicate written invoices and other means to embezzle the country’s money; 2, the use of the invoice to buy empty short, speculation down activities; some criminals use invoices pin dirty; 3,