屠宰税流失的成因及对策

• 作 者: 陈开雄 赵力力 谢中国
• 机 构: 广安市广安区地方税务局
• 出 处: 四川预算与会计
• 发表日期: 1999年03期
• 关键词: 征管手段 代征人 查帐征收 地方税务局 依法治税 征收办法 违法经营 渠道管理 无证经营 管理手段

一、屠宰税流失严重近年来，对生猪的采购主要有三种渠道：一是食品部门收购；二是乡镇企业收购；三是个体贩运户收购。按照税法规定，对应税牲畜在收购环节，按收购价的３％从价就地征收屠宰税，对食品部门和乡镇企业的收购行为，一般实行查帐依率计征，漏税极少；对个体...

First, the serious loss of slaughtering tax In recent years, the procurement of live pigs mainly in three ways: First, the acquisition of the food sector; the second is the acquisition of township enterprises; third is the acquisition of individual traders. According to the tax law, the taxable livestock should be levied on-site at a 3% ad valorem price for the acquisition of taxable livestock, and acquisition taxes should be collected on the acquisition of the food sector and township and village enterprises at a rate of 3% ...