I、关于增值税发票管理问题研究摘 要自 1994 年增值税制度全面出台后，对于增值税发票的管理尤其重要，特别是"营改增"后，关于增值税发票管理的问题也日益严重。本文对企业和税务机关的一些常见的问题进行研究分析，存在各自问题的主要原因是对增值税发票宣传力度不够、稽查手段跟不上，协查不规范、少数税务人员思想素质低，知法犯法、电子发票制度不健全。借鉴了巴西和韩国对增值税发票管理的成功案例，为我国提出了相对应的解决措施，提出我国要做好对增值税发票的管理，必须不断完善增值税发票制度，不断深化增值税发票管理新系统的应用，加强法律监督和执法力度，全面推行增值税电子发票，做好信息管税平台。发票管理是税收征管的重要组成部分，对增值税发票有效的管理，努力营造诚信纳税的环境，以形成社会的良好氛围。关键词：发票管理；增值税发票；电子发票II、Research on VAT Invoice ManagementAbstractSince the comprehensive introduction of the VAT system in 1994, the management of VAT invoices has become especially important, especially after the "change of business to levy", the problem of VAT invoice management has become increasingly serious. This paper studies and analyzes some common problems in enterprises and tax authorities. The main reasons for the problems are insufficient publicity of VAT invoices, inadequate auditing methods, irregular investigation, low ideological quality of a few tax officials, knowledge of the law and violation of the law, and unsound electronic invoice system. Learning from the successful cases of value-added tax invoice management in Brazil and South Korea, this paper puts forward corresponding solutions for our country, and points out that in order to manage value-added tax invoices well, our country must continuously improve the value-added tax invoice system, continuously deepen the application of the new value-added tax invoice management system, strengthen legal supervision and law enforcement, fully implement electro...
