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消费税是国家为了贯彻产业政策和消费政策,促进经济结构和消费结构的调整而在增值税之外 开征的一道价内流转税。审计发现,有少数企业打政策“擦边球”逃避消费税,其手段更加隐蔽、危害更为严重。主要手法有: 一、成立销售公司或调拨站,人为压低计税价格,从而达到侵蚀税基,逃避消费税的目的。根据《消费税暂行条例》,除金银首饰外其他消费品计税均在生产环节,因此生产环节消费税税基的大小就成为决定消费税收入多少的至关重要的因素。暂行条例颁布后,一些企业从少交消费税的目的出发,纷纷成立了独立核算的专业销售机构,如销售公司、调拨站等,将消费品以低于出厂价的优惠价格销售给专业销售机构,这样就将应在工业生产环节交纳消费税的部分销售收入转移到商业流通环节,从而少交了消费税。不仅如此,有些专业销售机构又将多得利润以分利、补贴形式返还给生产企业或将高价原料低价销售给生产企业,这样既弥补了生产厂家的损失,还逃避了商业环节的所得税,烟草商业供销企业还逃避了应交中央的烟草商业专营利润。
Consumption tax is a tax on turnover that the country levies outside of the value-added tax in order to implement the industrial and consumer policies and promote the adjustment of the economic structure and consumption structure. Audit found that a small number of companies playing policy “edge ball” to evade consumption tax, the means more hidden, more serious harm. The main tactics are: First, the establishment of sales companies or transfer stations, artificially lowering the tax price, so as to erode the tax base, to evade consumption tax purposes. According to the Provisional Regulations on Consumption Tax, the taxation of other consumer goods except gold and silver jewelery is at the production stage. Therefore, the size of the consumption tax base at the production stage has become the crucial factor in determining the amount of consumption tax revenue. After the promulgation of the Provisional Regulations, some enterprises set up independent sales professional sales organizations, such as sales companies and transfer stations, to sell their products to professional sales agencies at discounted prices lower than the ex-factory price It will be in the industrial production part of the consumption tax to pay part of the sales revenue transferred to the commercial circulation, so as to pay less consumption tax. Not only that, some professional sales organizations in turn more profits to dividends, subsidies returned to the manufacturing enterprises or high-priced low-cost sales of raw materials to manufacturing enterprises, so that not only make up for the loss of manufacturers, but also to evade the commercial part of the income tax, Tobacco commercial supply and marketing companies also evaded the profits from tobacco commercial monopoly to the central government.