Research On The Problems And Countermeasures Of The Tax Collection And Management Mode Of "Controlling Tax By Tickets"

Tax is not only the main channel for the state to organize financial revenue,but also one of the main ways for the state to conduct macro-economic regulation.It not only plays a role in maintaining state power,but also has the function of supervising economic activities.The selection and effective application of tax collection and management is an important guarantee to ensure the smooth implementation of tax.The tax collection and management method of "controlling tax by tickets" has ensured the smooth collection of national financial revenue for a long period of time.With the continuous development of social economy,the tax collection and management method of "controlling tax by tickets" is increasingly difficult to adapt to the current complex economic activities,and has been difficult to meet the practical needs of tax collection and management.In the era of digital economy,everyone can be the We Media.The new economic form and new consumption mode have injected new vitality into China’s economy.The accompanying problems such as vague tax objects,diversified payment methods,and failure to actively issue invoices have increased the difficulty of tax supervision and brought new challenges to the current tax collection and management.It is not realistic to completely replace the tax collection and management method of "controlling tax by tickets" in a short time.It is of great significance to clearly understand the problems of the tax collection and management method of "controlling tax by tickets" at this stage,learn from international advanced tax collection and management experience,and improve the existing problems to promote the improvement of tax collection and management method and reduce tax loss.By using the theory of tax risk management,the theory of information asymmetry,and the theory of cooperative governance,this paper analyzes the existing problems of the tax collection and management method of "controlling tax by tickets" at this stage,seeks the causes of the existing problems,and puts forward suggestions for improvement in combination with advanced tax collection and management experience at home and abroad.First,it introduces the background and significance of the topic,combs the representative domestic and foreign literature on the tax collection and management method of "controlling tax by tickets",explains the research method,main research content,technical route,innovation points and shortcomings of this paper,the related concepts and theoretical basis of the thesis are described.Secondly,it analyzes the origin of the tax collection and management method of "controlling tax by tickets",the existing problems and the causes of the problems at this stage.Knowing the root causes can give a more comprehensive understanding of the tax collection and management mode,laying a foundation for analyzing the existing problems at this stage and putting forward suggestions for improvement.The paper analyzes the origin of the tax collection and management mode of "controlling tax by tickets",that is,the inertial thinking of emphasizing control over declaration,the widespread existence of cash transactions and the lack of third-party tax source information cause information asymmetry,and the low level of tax compliance.The existing problems mainly focus on the false invoicing behavior,extreme formalism violating the substantive taxation principle and the tax neutral principle,and it is difficult to deal with the tax collection and management in the digital economy era.The reason is that the original function of invoice has been weakened,the practice of tax collection and management has faced many practical difficulties,the complexity of tax collection and management has been underestimated,and the risk management of tax collection and management is lacking.Thirdly,drawing on the advanced tax collection and management experience at home and abroad,the electronic invoice system in Chinese Taiwan,the information management tax system in the United States,the essence of European judicial precedents over form,and the electronic invoice system in Brazil are mainly selected.Finally,for the existing problems of the tax collection and management method of "controlling tax by tickets" at the current stage,suggestions for improvement are put forward,which correspond to the existing problems.Specifically,it is proposed to strengthen the governance of false invoices,introduce the right of deduction in legislation,strengthen the tax collection and management of the digital economy,and improve the tax risk management.The innovation of this paper lies in:,It shows the disadvantages of the tax collection and management method of "controlling tax by tickets" in the digital economy era.(2)In terms of improving the existing problems in the tax collection and management method of "controlling tax by tickets",the proposal was made to control the false invoicing behavior,improve tax risk management,and strengthen the digitalization of tax collection and management.At the same time,the proposal was made to improve the tax system structure,reduce the tax burden,and maintain the taxpayer’s right to deduct,aiming to advocate a more fair and harmonious tax collection and payment relationship.