China invoices chaos directed the implementation of new regulations in February,

 Invoice chaos

of:   reporter Chen Jingqing

In the major cities of the airport, railway station, bus station and downtown, almost all dealers openly selling invoices. In recent years, making, selling, using the phenomenon of false invoices great showing signs of increase. More serious is the means of false invoices was more subtle, more advanced level of development, which not only caused losses to the public or private property, and its erosion of social values can not be underestimated.

If travel frequently will find that, in major cities airport, railway station, bus station and downtown, almost all dealers openly selling invoices. Reporter observed in the Beijing West Railway Station, West Railway Station in just a few hundred meters away from the place, a number of votes to find dealers who openly asked whether the invoice.

At the same time, we will find, whether from our mobile phone text messages every day, or mail in the mail, on the sales invoice is awash in information.

Resurgence of the

Invoice in the history of China, the last century is to manage the 90 most confusing stage. With the country set off after a series of consolidation, invoice management was gradually into the normal track. December 1993, the Ministry of Finance promulgated the In the and storage, and make specific provisions to check the invoices, but also for

However, in recent years making, selling, using fake invoices are rife, with To address these issues, Premier Wen Jiabao on December 20, 2010 signed the State Council, announced the revised It is understood that the approach will be February 1, 2011 shall come into force.

Recently, in line with good management practices invoice after the release of the implementation of the State Administration of Taxation on the Administration of the original invoice was revised Implementing Rules and Regulations for the new invoice management to the public for comments.

New regulation is directed at the Mr. Wang, according to members of the public reflected, costs. 'afraid of being found in it? In addition, the identification of true and false invoices is very simple code that is input tax on the invoice query can identify the authenticity of the computer system, why is the phenomenon of public sale of fake invoices, or so rampant it? / p>

Questions for Mr. Wang, the industry was answering, invoice is not necessarily false, can not even get on after the

For more serious in recent years, the production, selling, using the phenomenon of false invoices, and related regulations on the invoice lighter punishment offenses, the State Council announced a newly revised the corresponding implementation details, and to report thereon to the community for comment. It is reported that the revised Regulations (draft) Total thirty-nine, less than the original rule twenty bis.

To prevent the production of false invoices, proliferation and use, , carrying, mailing and shipping; may not otherwise use certificates instead of invoices; and to provide the tax authorities should provide a convenient channel for the authenticity of the invoice queries.

Meanwhile, the For example: the abolition of the invoice purchase part of the eligibility review process, provided the taxpayer by the tax registration certificate, identification and invoice stamp impression you can apply for Purchasing procedures, the competent tax authorities should be given within 5 working days of invoice issued purchase books; require temporary use of the invoice the units and individuals, tax authorities can directly apply for the development of votes, the tax authorities can be entrusted to other units on behalf of the invoice.

In addition, the Of false, forged, altered or illegal transfer of the invoice from the 50,000 yuan fine ceiling raised to 50 million, of the illegal income shall be confiscated; constitute a crime shall be held criminally responsible. Second, violations of invoices and the corresponding legal responsibilities of additional provisions, depending on the circumstances by the tax authorities, respectively, at 1 million to 5 million or less, 5 million from 50 million fine, confiscation of illegal income shall be . Third, in violation of the provisions of more than two or invoice management units and individuals in serious cases, the tax authorities may announce to the public, in order to play the role of social supervision.

Tax avoidance is a source of self-serving

The source believes that the invoice chaos There are many forms of tax avoidance, including the shrewd businessmen for tax evasion purposes and do everything possible not to give the guests the invoices. Also includes some units every month even with

Businesses in order to avoid the tax invoice refused example common in life. Ms. Yang, who lives in Chaoyang District, said, I am, 'Today the machine shop invoicing bad, can not time the ticket machine repaired, we will send you an invoice'. . in the other ask for my unit, I told her that he is 'the State Administration of Taxation' is. I did not expect to finish the sentence shortly after each other turned out of the invoice and handed over my hands. This time-tested tricks Ms. jokes.

Mr. Bai Lingsun in the West City District, said he often encountered the case of businesses not to billing. will choose drinks, and if they can be reimbursed, it will make him an invoice. The wages used to pay the invoice to the practice of Public Administration, Renmin University of China, Professor Liu Xin, believes that units implement However, different systems of units, not the same as the nature of funding sources, reimbursement is not the same motivation. Some SMEs profit margins are low, benefits to the employees to do that, but if the normal tax, employees can not get much money, let us take the invoice to reports, a number of corporate taxes can be paid less. The analysts believe that .

Proved over the years, various types of invoices offense, not only with tax evasion and tax fraud, but also with many aspects of social order, such as corruption, bribery, smuggling and other cases a great relationship. Invoice is double-edged sword, both to find all types of economic law and discipline of the original documents and clues, but also stealing state funds a variety of criminal property Invoice this line of defense in a loose, illegal and criminal economy will open the door. Invoices into money laundering and other irregularities tools, and management problems are not unrelated.

It is understood that in June this year, the National Audit Office commissioned by the State Council Liu Jiayi, the fifteenth to the eleventh session of the NPC Standing Committee made the audit report. Report, the audit found that the acceptance and use of false invoices charged to issue more common. 56 central departments have been sampling the 29,363 suspicious invoices for reimbursement, there are 5170 false invoices, the amount charged to 1.42 billion. Which: 8 departments belong the class and 34 business units in the absence of real economic background of the circumstances, the use of false invoices cash in capital 97,841,400 yuan, mainly for payment of employee benefits and subsidies; 12 departments and 37 belongs to the class not strict on paper audit unit, to accept a false invoice reimbursement 44,566,600 yuan.

Some media commentators believe that large-scale invasion of the central department of false invoices that Power blatant flagrant breach of the law intensified.

A portfolio management invoices chaos 

Qingdao before the Court of First Instance handed down four with serious cases of illegal manufacture and sale of false invoices, I understand that people involved in various types of printing 65 million copies of false invoices, false invoices seized the case can be opened up to hundreds of billion yuan. This means that the circulation of false invoices to the market, it will cause direct loss of hundreds of state tax revenue billion.

The industry believes that, to curb this phenomenon must be addressed simultaneously in two ways.

On the one hand, in addition to perfect the invoice management system, supervision system, the full implementation of the computer machine to play as soon as the invoice, it also must be a punch, drastic improvement under current , focusing on involving government agencies and organizations, administrative institutions such as the purchase, use of false invoices rectification behavior disorder is the most important governance invoice.

In addition, the line of manufacturing and selling fake invoices must be given continuing and severe blow. User A East that On the other hand, to regulate the financial and reimbursement system, strictly implement the responsibility to never let people using fake invoices easily succeed. In fact, the current invoice, a serial number, bar code, you can check online to see through false invoices is not difficult. Signature on the reimbursement process of the officer in charge for the finance staff, used false invoices for reimbursement of those

First, from the audit of 56 central government departments out of the crackdown began a thorough investigation. Now find out what departments and publication of false invoices to steal the state's financial capital. Must be in accordance with relevant laws and regulations dealing with a number of parties should be promptly arrested for illegal transfer to the judicial organs. The advantage is that it gives people an explanation, a statement to the community, and gave the other departments to deter, concentration and control returned to the country made a good head.

Second, to speed up network construction, the tax authorities to increase the consumption of the invoice system and bank cards, business sales of computer networking systems, covering all areas of society efforts to monitor the false invoices at any time trends, to detect non-invoicing, false invoices and other illegal acts to open, will use the invoice laundering Hogan placed under high-tech electronics.

Again, get rid of fake invoices interests of the chain, increasing the cost of illegal false invoices. Staggering profits of false invoices. At present, China's current anti-counterfeiting technology is too simple invoices, those technology is improving. Criminals as long as the purchase of a relatively simple device can start printing false invoices, the high profit margins make these people take the risk. The tax department's anti-counterfeiting technology to improve the standard of the invoice, increase the manufacture and sale of false invoices and false invoices to use punishment.

Finally, law enforcement agencies also should strictly enforce the new invoice management approach, combined with the new situation and further improve the legal system, to take effect a permanent cure. Because even the best system will have flaws, the key lies in citizens themselves. Take account only increase the reported acts of punishment, no longer can the harm of false invoices.