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一、划分认定问题 目前,在增值税纳税人的划分认定上,暴露出某些不足,大体表现在以下几点:一是为使新税制得以如期运转,在新税制正式出台之前,税务部门接到纳税人申请后,审查把关偏松,仓促认定,导致一批不符合标准的纳税人跻身于一般纳税人的行列。二是税务部门在认定时,对纳税人规模因素顾及过多,帐制因素考虑过少,使一些规模虽小,但帐制健全,能够准确核算进销项税金的纳税人被排斥在一般纳税人之外。三是部分法制观念淡薄的纳税人被认定为一般纳税人后,其所属或附属的独立核算但不够一般纳税人条件的小企业因此而间接享受了一般纳税人的
First, determine the issue of identification At present, the division of VAT taxpayers to identify some of the deficiencies exposed, generally in the following points: First, to enable the new tax system to operate as scheduled, the new tax system before the formal introduction of the tax department After the taxpayers applied, the examination of the checks was somewhat loose and the rushed determination led to a number of non-compliant taxpayers among the ranks of the general taxpayers. Second, when determining the tax department, the taxpayers take too much consideration of the scale factor and the account control factor too little, making some small but well-defined taxpayers who can accurately calculate the taxation of import and export items are excluded from the general tax payment Outside of people. Thirdly, after some taxpayers with weak legal concepts have been identified as general taxpayers, the small enterprises that belong to or affiliated with the independent taxpayers but which are not eligible for general taxpayers thus indirectly enjoy the common taxpayer’s