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新税制下,对增值税征管的基本方式是“以票管税”.在当前现代化征管条件尚不具备的情况下,如何管好税,是值得深入探讨的问题.通过近三年的稽查实践,我们认为:强化“存货”的核算,是“以票管税”的完善与补充,是加强增值税征收管理的有效手段.新旧税制下,“存货”核算的意义既有相同之处,又有本质的区别.相同之处在于:“存货”核算的基本功能,都是反映企业“存货”的进、销、存及结转成本的情况.区别在于:旧税制下,“存货”核算就和税收联系而言,一般只就销售(或转出)“存货”为考查内容,某种意义上说,只要“卡”住销售(转出)“存货”,就控制了销售收入,相应也就控制了税款流失.新税制下,增值税实行的是“价外税”,以进销项抵扣制为计税方法.“存货”的核算,既涉及到购进货物(进项税的实现),又影响到
Under the new tax system, the basic method of collection and management of value-added tax is “tax-based management.” In the current conditions of modern management is not yet available, how to manage the tax is a question worthy of further discussion. , We think that to strengthen the accounting of “stock” is the improvement and supplement of “tax-in-charge” and is an effective measure to strengthen the management of VAT collection. Under the new and old tax system, the meaning of “inventory” The essential difference is that the basic functions of “stock accounting” are all the conditions that reflect the advance, sales, deposit and carry-over costs of an enterprise’s “stock.” The difference is that under the old tax system, the “stock” And tax relations, the general only sales (or transferred out) “inventory” for the inspection content, in a sense, as long as the “card” live sales (out) “inventory”, it controls the sales revenue, the corresponding Under the new tax system, the implementation of value-added tax is “foreign tax”, with the deduction system for the tax calculation method. “Inventory” accounting, both involved in the purchase of goods (input tax Achieve), but also affected