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对废旧物资收购准予按收购金额依10％扣除率计算进项税额的规定,解决了企业的实际困难,但在执行过程中出现的一些问题,应当引起我们高度重视。企业自行收购废旧物资,而作为进项抵扣依据的收购凭证也是由企业自行填开,购销方法缺乏约束机制,不可避免给企业的税收规避提供了条件,其具体表现形式有: 1、以进定销,延缓纳税支付时间。在生产经营期间最大限度地收购废旧物资,使收购金额计算出的进项税额与本期的销项税额趋
The granting of the acquisition of waste materials according to the stipulations on the amount of input tax calculated on the basis of the deduction rate of 10% of the purchase price solves the actual difficulties of the enterprises, but some problems that arise during the implementation process should arouse our attention. The acquisition of waste materials by the enterprises themselves, as evidence for the acquisition of evidence of deductibility, is also carried out by the enterprises themselves. The lack of a binding mechanism for purchase and sales inevitably provides conditions for the tax avoidance of enterprises. The specific manifestations are as follows: 1) Sales, delay payment of tax time. In the production and operation period to maximize the acquisition of waste materials, the purchase amount of the calculated amount of input tax and the current output tax trend