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自2006年、2007年国家税务总局先后印发《关于修订〈增值税专用发票使用规定〉的通知》和《关于修订增值税专用发票使用规定的补充通知》两个文件以来,增值税红字专用发票的管理日趋完善。但针对增值税小规模纳税人销售退回而开具的增值税红字普通发票(以下简称红字普通发票)管理却不尽完善,亟待加强。一、红字普通发票带来的税收风险1.滥用销售折让条款。税法规定销售折让可以开具红
Since 2006, the State Administration of Taxation issued the Circular on Revising the Provisions on the Use of Value Added Tax Special Invoices and the Supplementary Circular on the Revision of the Provisions on the Use of Value Added Tax Special Invoices in 2007, Management is maturing. However, the management of the ordinary VAT invoice (hereinafter referred to as the ordinary invoice for ordinary people) issued under the VAT return sale of small-value taxpayers is not perfect and needs to be strengthened. First, the general tax credit words tax risk 1. Abuse of sales discount terms. Tax Law provides for sales discount can be issued red