Mainland China from1978 to 2001,and devotes particular focus to a discussion of the issue of invoices

• Main Authors: Lin Mao - Sheng, 林茂盛
• Other Authors: 陳德昇
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/93975640866027595234

碩士 === 中國文化大學 === 中國大陸研究所 === 91 === Abstract This paper is primarily a study of tax reform in Mainland China from 1978 to 2001, and devotes particular focus to a discussion of the issue of invoices. As to methodology, the author has relied on comparative research, a review of the literature, and interviews and questionnaires. In addition, the author discusses the question of whether invoices will always be used for documentation purposes in Mainland China''s tax system, or whether they are just a transitional phenomenon. This question is discussed from the perspectives of planning, taxation in a market economy, and tax fairness theory. And finally, the author analyzes and evaluates the function and economic contribution of invoices, as well as crime and the administration of invoices. The main discoveries of this study include the following: Mainland China has many different kinds of complicated invoices. Ordinary invoices are not of uniform format throughout the country. And finally, invoices are still seen as a permanent type of tax documentation, not as a transitional phenomenon. There are six main reasons for the above: (1) The situation suits the interests of those involved. Mainland China''s tax management environment and system have not been improved in coordinated fashion. (2) There is no systematic, enactment-based means for the relevant government agencies to lend their support, thus they have not played a highly effective role. (3) A small number of tax agencies have been lax in their enforcement of the law, offering many loopholes for invoice criminals. (4) Collection and management technologies are backward, and enforcement is unfair and lax. (5) Citizens tend not to see themselves as taxpayers, and have little understanding of tax laws. (6) Corporate accounting systems are inadequate. This study reaches the following four conclusions: (1) Mainland China''s invoice system could retain VAT invoices and use them strictly for bookkeeping, where they would be used as original documentation for calculation of input tax credits. But invoices should no longer be the only documentation, that way Mainland China can eliminate fake invoices and reduce invoice crime. (2) From the perspectives of use, management, and benefit to society, there is a need for Mainland China to explore the possibility of abolishing the use of special VAT invoices. (3) Implementation of the "Tax Project" (jin shui gongcheng) basically resolved the vitally important difficulty of determining the veracity of information on invoices, thereby creating a prerequisite condition for an eventual abolition of the use of special invoices for tax collection. (4) It is feasible to replace special VAT invoices with ordinary invoices. Switching from special invoices to ordinary invoices would reduce the cost of printing, transportation, and storage. Also, delegating invoice management to companies would help to clarify the responsibilities of tax agencies and companies, and would make it easier to promptly discover and deal with problems.