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新税制实施以来,增值税做为一个主体税种,由于税率简化、征收范围广,避免了重复征税,特别是增值税专用发票的实施,使增值税的征收管理像链条一样,环环相扣,很大程序上减少了不法分子钻空的机会,其对国家组织财政收入,规范企业经济行为起到了越来越重要的作用。然而,由于新的税制特别是增值税征管模式还处于不断完善的过程,个别行业如交通运输、建筑安装,由于种种原因还未纳入增值税的管理范围,这就使增值税的链条有了空档,给我们的征管工作、稽查工作带来不少难题。如运输费用的抵扣便是一个增值税扣税制度的漏洞。 近日,郑州市中原区国税局针对这一问题开展了一次调查,对运费抵扣工作中存在的问题做了深入细致的了解,现归纳如下:
Since the implementation of the new tax system, VAT as a main tax, due to the simplified tax rates, a wide range of levy, to avoid double taxation, in particular, the implementation of special VAT invoices, the management of value-added tax levy like a chain, interlocking , A great deal of procedures to reduce the chances of criminals drilling, the organization of state revenue, regulate the economic behavior of enterprises has played an increasingly important role. However, since the new tax system, especially the VAT collection and collection system, is still in a process of continuous improvement, individual industries such as transportation, construction and installation have not yet been included in the scope of value-added tax management for various reasons, leaving the VAT chain empty File, give us the collection work, inspection work has brought many problems. Such as the deduction of shipping costs is a loophole in the VAT deduction system. Recently, Zhongyuan District, Zhengzhou City, the IRS conducted a survey on this issue, the freight deductible problems in the work done in-depth and meticulous understanding, are summarized as follows: