一种错误的税收筹划:不申请一般纳税人认定手续

• 作 者: 王康宁
• 出 处: 福建税务
• 发表日期: 1999年09期
• 关键词: 增值税专用发票 征收率 国税稽查 增值税税率 实际税负 销货方 计算应纳税额 进项税额 销售对象 实施细则

最近，某国税稽查局对某市虹丰化工厂进行日常税务稽查时发现：该厂开办三年来，销售情况良好，每年收入都在四五百万元以上，财务上有一名年轻的注册会计师负责，财务状况较好，但该厂一直未申请办理一般纳税人认定手续。三年来；征管分局也一直按小规模纳税人依6％的征收率征

Recently, a state tax inspection bureau conducted a routine tax audit on a Hongfeng chemical plant in a certain city. It found that the factory had been in good sales for three years and had an annual income of more than 45 million yuan and a young certified public accountant , The financial condition is better, but the factory has not applied for the formal taxpayer confirmation procedures. In the past three years, the Levy and Sub-branch has also been subject to the levy rate of 6% by small-scale taxpayers