Dissemination And Application Of Fiscal Cash Registers In China

With the development of economy and gradual deepening of the open and reform, the stable increasing of the national tax revenue as well as the stronger national finance provide a potent ensurence for the advancement of society and a fast, continual development of domestic economy. However, in the area of revenue, there still exists a serious phenomena of tax evasion and tax dodging and lacking in the consciousness of paying tax by law. In April, 2004, a decision that Fiscal Cash Register be used in suitable industries is made in orer to further strenghen the supervision on the origin of the tax, to wall up the leak of the tax, to enhance the management of invoices and to maintain the order of the economy. The decision is consent to officially by the State Department according to the 23rd article of the Management Regulations of People's Republic of China on Tax Levy, and is dispatched joinly by the State Administration of Taxation, Ministry of Finance, Ministry of Information Industry and AQSIQ.In this essay, the origin of Fiscal Cash Register and the background of promotion are studied. The article brings forward the idea that on the basis of the promotion of the register, a long-term effective mechanism of invoice management should be established. The mechanism should conclude following contents: invoices of machine and tools should be issued seriatimly; buyers of scratch-and-win receipts are encouraged to ask for the receips; checking the invoices to avoid fake invoices; compare the invoice with the invoice table to control the tax by invoices. The mechenism is set up to solve the problems of invoice management effectively, strenghen the supervision of the origine of the tax and wall up the leak in tax levy.Regarding to the status quo that the promotion of Fiscal Cash Register all over the country doesn't work smoothly, this essay has made a demonstration analyse of the promotion status of the register of the State Administration of Taxation of Hunan Province. The key problems encountered during the promotion are concluded and correlative solutions are brought forward which aim to be helpful for other provinces or districts when they branch out into relevant activities.