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实施增值税专用发票制度是增值税制改革的重要内容之一。也是大多数实行增值税国家和地区普遍采取的做法。实践证明,增值税专用发票制度的建立,对于规范增值税制,杜绝增值税操作实施中各种不规则行为的发生,促进市场经济的培育和发展以及保障企业间的公平竞争等方面,都起到了积极的作用。然而,增值税制实施几个月来,专用发票管理使用中存在的问题也日渐暴露出来:
The implementation of value-added tax invoices system is an important part of the VAT reform. It is also a common practice in most countries that value added tax. Practice has proved that the establishment of a special VAT invoice system has played an important role in regulating the value-added tax system, eliminating various irregularities in the implementation of VAT operations, promoting the cultivation and development of the market economy, and ensuring fair competition among enterprises positive effect. However, problems with the use of dedicated invoice management have also been exposed for several months after the VAT system was implemented: