After the enforcement of Value-Added Business Tax Act, uniform Invoices are important vouchers for declaration of input and output tax, as the government collects business tax on the basis of them. However, uniform invoices also become one way of tax evasion by many dishonorable business entities. Of which the most severe are problems resulting from duplicate cash register uniform invoices, as lack of buyers’ data, losing crosschecking function of input and output tax and lower cost of conducting illegal acts. Some business entities not only avoid issuing invoices that resulting in tax evasion, but also claim prizes by illegal means. Those issues highlight problems that caused by uniform invoices. Therefore, the purpose of this study aims to investigate on the duplicate cash register uniform invoices.
This study using descriptive and explorative method to collect various relative cases, find out characteristics, gather and categorize questions, explain cases, mark flow sheet, analysis model, conclude crucial points and address strategies accordingly.
This study finds out tax evasion model, e.g. dishonorable in issuing invoices, dishonorable in declaration, duplicate exchange for triplicate invoices; and non-tax evasion model, e.g. false claim of uniform invoice prizes. This study suggests that from laws and decrees viewpoint, filing business tax should also provide daily total and monthly total lists of two dimensional bar code, using uniform invoices generally, cancel the permission to use cash registers to issue receipts instead of issuing uniform invoices, submit separately voided and blank tax category. From practical perspective, we suggest using two dimensional bard codes in duplicate cash register uniform invoices, simplify cash register uniform invoices to duplicated form, disclosure corresponding information of item name and the codes, agents to confirm that the function of cash registers obeys the standard regulations.