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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/30247

    Title: 中國大陸普通發票問題之探討
    Other Titles: Study of the commercial invoice usage in mainland China
    Authors: 莊道明;Juang, Daw-ming
    Contributors: 淡江大學中國大陸研究所碩士在職專班
    蔡國裕;Tsai, Kuo-yu
    Keywords: 營業稅;發票制度;普通發票;發票犯罪;WTO;Business tax;Invoice system;Common invoice;The invoice commits crime
    Date: 2008
    Issue Date: 2010-01-10 23:29:30 (UTC+8)
    Abstract: 中國大陸於2001年末加入WTO後,勢必改變其總體經濟環境,包括降低關稅、開放國內市場、大幅度修正法規、開放外資進入等。隨著中國大陸加入WTO經濟全球化浪潮下,統一市場、統一規則、統一市場待遇國際之壓力。入世以後,中國實施諸多稅制改革。本研究之轉型租稅理論包括「租稅公平理論」、「租稅效率理論」以及「賽局理論」。中國大陸地方財政收入以營業稅稅收為最大宗,營業稅租稅收入依靠「普通發票」制度,發票制度是否完善?對地方租稅收入影響具有決定性的功能。發票犯罪不但影響稅收而且對社會及經濟造成不良影響。發票制度不夠完善會影響地方租稅收入。中國大陸「發票」種類繁多複雜,普通發票樣式各地不統一,仍保有為稅務永久憑證之地位,而非過渡時期產物。主要原因如下六點:(1)利益因素驅使,中國大陸稅收管理環境與制度未獲得相對應之改善。(2)相關部門之配合未能形成制度化、法制化,難以形成治稅利器。(3)少數稅務機關執法不嚴,發票犯罪份子有機可乘。(4)徵管技術落後,執法不公、執法不嚴。(5)國民納稅意識薄弱,對稅法瞭解不夠深入。(6)公司會計制度不夠健全。以致「發票」仍為中國大陸發票制度中營業納稅人申報時須檢附之各相關進、銷項憑證,為稽徵機關核認增值稅、營業稅時之主要依據(此種方法稱為「憑證法」)。因此,應效法中國大陸與韓國發票制度,進而過渡走向歐美國家稅務制度。營業稅之普通發票雖不具增值稅專用發票環環相扣作用,且不具有扣抵稅額之功能(運輸業發票可扣抵)。但人民索取普通發票卻可防杜商家逃漏國家稅賦增加國家稅賦。由本研究發現營業稅租稅收入不僅是占中國大陸地方租稅收入接近50%,屬地方租稅收入第一大稅種。又營業稅稅賦占GDP比重每年都在成長 ,顯示營業稅租稅收入對稅賦與經濟之貢獻年年成長中。在未能從根本上改變目前發票功能的情況下,維護現行發票的正常功能,就需嚴厲打擊、加重處罰假票行爲。降低假票對供需雙方的誘惑力,提高假票違法成本。完善法律法規,使製造、販賣假發票的法定懲罰成本力度最大化,從而增加假票供給方的預期成本。形成稅務機關檢查、控稅工具輔助、消費者配合的新局面,使假發票無存身之地。
    After joining WTO in year 2001, China’s macro economical environment is compelled to change by demands. Some of the economical changes included the reduction in import duties, substantial revisions of body of law and open-up for import market and foreign investments.
    As member of WTO, China has experienced the intense economical globalization wave and the pressure to unify her trading market and rules from all other countries. However, China did administer numerous revolutionary measure on taxation and tariff. Attach is a study on improvement of dealing in “Theory of Fair Land Taxation”, “Theory on Taxation Efficiency” and “Game Theory” by Von Neumann. States of China’s greatest local financial income revenue comes from the commercial taxes which is operated by the policy of its “Commercial Invoice”. However, the planning of the commercial invoice policy whether is mature enough or not has a decisive effect on the amount of tax income. The improper and illegal practices through the invoice will not only reduce the tax income but also detrimental to the society and national economy. The incompleteness of the policy may also affect the local land taxation income revenue.
    Appears in Collections:[中國大陸研究所] 學位論文

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