论文部分内容阅读
国税发[2008]80号2008年7月22日为了巩固打击制售假发票和非法代开发票专项整治行动所取得的成果,现就进一步依法加强普通发票管理、建立发票管理长效机制有关问题通知如下:一、统一思想,提高认识目前,制售假发票和非法代开发票违法犯罪活动十分猖獗,应开不开、虚开发票等违法行为时有发生,不仅严重侵蚀国家税基,为其他经济犯罪提供便利,而且败坏社会道德,成为经济活动中的一个顽疾。各级税务机关要充分认识制售假发票和非法代开发票等违法行为的严重危害性,要像公安机关严厉打击毒品犯罪一样,
Guo Shui Fa [2008] No. 80 July 22, 2008 In order to consolidate the achievements made in the special rectification actions against counterfeit invoices and illegal invoices, we are going to further strengthen the management of ordinary invoices and establish a long-term mechanism for invoice management in accordance with the law The notice is as follows: I. Unification of thinking and raising awareness At present, the activities of manufacturing and selling fake invoices and illegal invoicing are rampant and should not be opened up. Infringement of invoices and other illegal acts occurs from time to time, not only to a serious erosion of the national tax base, but also to Other economic crimes facilitated and corrupted social morals as a chronic illness in economic activity. Tax authorities at all levels should fully understand the serious dangers of illegal acts such as the manufacturing and selling of fake invoices and illegal invoices, and should be like public security organs cracking down on drug crimes.