论文部分内容阅读
新增值税实施以来,运行得比较顺利。按照增值税的设计,各扣税环节形成了一道制约链,环环紧扣。从理论上讲,单独的偷税行为不能成立,事实也是如此,但如果两道以上的扣税环节有偷税行为,现行的增值税制是难以控制的。并且,一旦偷税行为发生就更具抗侦察性,使得常规的手段无法破案。在机构分设后的几个月的增值税征管检查中,我们就发现了十数起扣税环节断链问题。
Since the implementation of the new value-added tax, it has run smoothly. In accordance with the design of value-added tax, the tax deduction links have formed a chain of constraints, the ring tightly. Theoretically, the act of tax evasion alone can not be established. The same is true, but if more than two tax deductions are tax evasion, the current value-added tax system can not be controlled. Moreover, tax evasion is even more anti-scout once tax evasion takes place, making the conventional means impossible to solve the case. In the months after the establishment of the VAT collection and examination, we found that there were no more than 10 tax deductions.