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国家税务局《关于对外商投资企业和外国企业发票管理的暂行规定》和上海市税务局《关于外商投资企业和外国企业发票管理实施办法》(以下简称《暂行规定》、《实施办法》)施行后,制止了一些外商投资企业和外国企业在发票使用上的违章行为。由于《暂行规定》、《实施办法》还不够完善,征收管理上存在漏洞,目前,外商投资企业和外国企业利用发票、收据进行偷漏税的情况时有发生,我们认为,有两个问题亟待解决:
Provisional Regulations of the State Administration of Taxation on the Administration of Invoices of Foreign-Funded Enterprises and Foreign-owned Enterprises and the Measures for the Administration of Invoice Management by Fiscal Invested Enterprises and Foreign Enterprises (hereinafter referred to as the Interim Provisions and Implementation Measures) of the Shanghai Municipal Taxation Bureau After that, some foreign-invested enterprises and foreign enterprises stopped using illegal invoices. Due to the “Interim Provisions” and the “Implementation Measures” are still not perfect, there are loopholes in the levying and management. At present, foreign-invested enterprises and foreign enterprises use tax invoices and receipts for tax evasion from time to time. We think there are two problems to be solved urgently :