Research on Problem of Invoice Management of Small and Micro Enterprises
|Keywords||Small and Micro Enterprise Invoice Management Tax Authorities "TheTickets to The Tax"|
Small and micro enterprises (SMEs) play an irreplaceable role in technological innovation and increasing employment, and occupies a very important position in the economic development in China. But at the same time, SMEs are under enormous pressure of survival and development, because of the problems in financing, tax etc. In2011,The Ministry of Industry and Information Technology issued a notice about "Small miniature enterprises designated type standard", a clear definition of SMEs. Then, a series of preferential policies has been issued for SMEs, for solving the problem of financing and providing a favorable environment for their development. To make SMEs develop better and faster, standardizing the management of them is urgent.Invoice management is an important part of SMEs management, and has an important influence on their own development. Standard invoice management is the important foundation of establishing honesty of enterprise image, expanding the scale of enterprise, and enhancing the management level.This paper approaches for SMEs standardardizing management from the perspective of the invoice, in Tianjin city as an example, through the questionnaire survey to know SMEs invoices usage there, and finds that problems exist in SMEs in Tianjin, such as the imperfection of system of accounting and invoice management, lacking of legal knowledge. In addition, cooperation among government departments is not enough, the tax authorities have difficulties in the actual management, etc. Through the analysis of these problems, this paper finds the reasons in the aspects of tax authorities’consciousness and management system, cooperation among government departments and the SMEs’features. Also, it puts forward the corresponding countermeasures, including out of" the tickets to the tax ", developing pertinency and operability of the measures for the administration of invoices, strengthening the tax authority management and cooperation among the government departments, normalizing the support of SMEs. Varieties of measures can be taken to solve the invoice management problem of SMEs, to achieve the goal of standardizing SMEs management.This paper is trying to find a way to solve the problem of invoice management of SMEs fundamentally. It puts forward "out of’the tickets to the tax’"to solve the problem, considering from two aspects as, cancelling invoice as the tax basis function and deduction function, reduction of invoice of original function as economic activity records, hoping that we can open up new ideas to solve the problem of invoice management.This paper uses the comparative research, questionnaire survey, statistical analysis and other research methods to research SMEs invoice management in-depth and systematic researching on small miniature enterprise invoice management, and pays attention to the combination of theoretical research and empirical analysis, to fill the gaps in researching management specification of SMEs, and to provide theoretical basis for solving the problems of ordinary invoice.