定额发票

第二部分，厘清定额发票推行的目的。

Part two , clarify the purpose of the quota invoice .

第三部分，从宪政的内涵看定额发票与宪政的分歧。

The third part , from the connotation of constitutionalism we find that the quota invoice is unconstitutional .

定额发票是生活中再常见不过的一种票据了，但是就是这种票据却与宪政有着密切的关联。

The quota invoice is normally a kind of bill in the life . But the invoice has close connection with the constitutionalism .

通过一些国家发票管理的比较，厘清我国定额发票的目的是以票控税，出发点是建立在对纳税人不信任的基础上的，继而展开对定额发票的宪政解读。

From the purpose and international comparison , the purpose of the quota invoice is control tax through the invoice . It is built on the basis of mistrust .

而建立在对纳税人不信任基础上的定额发票显然蕴涵了这样一种推断，即是政府公权力的扩张及对纳税人的人格尊严、财产权等宪法权利的侵犯。

The quota invoice is built on the basis of mistrust , violated the constitutional rights of taxpayers , including personal dignity , property rights , equal rights and so on .