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自全面推行“一窗式”管理办法以来,极大地强化了对已纳入增值税防伪税控系统管理的专用发票和普通发票的审核比对管理,提高了申报的准确性和真实性。但由于现行增值税纳税申报表(包括一般纳税人和小规模纳税人)使用中仍然存在着不少亟待完善的问题,给一些纳税人利用尚未纳入防伪税控系统管理的普通发票和未开具发票等报表栏目肆意冲减各期收入偷逃税以可乘之机。本文对此进行探讨,以期对
Since the full implementation of the “one-window” management approach, it has greatly strengthened the examination and comparison and management of special invoices and ordinary invoices that have been incorporated into the management of VAT-based tax control systems, thus improving the accuracy and authenticity of declarations. However, due to the current use of VAT returns (including general taxpayers and small-scale taxpayers) there are still many problems that need to be perfected. Some taxpayers are required to use ordinary invoices and invoices that have not been included in the system of anti-counterfeiting tax control Other columns of reports, such as the indiscriminate elimination of revenue tax evasion in various periods, can take advantage of this opportunity. This article discusses this in order to correct