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本文运用流程再造原理,对现行金税工程(二期)中的增值税防伪税控系统和增值税稽核系统,提出优化的初步设想。概括地讲,就是建立增值税—般纳税人增值税普通开票系统,逐步替代增值税防伪税控系统;对现行的增值税稽核系统的“一级采集,三级比对”进行改造,实行高效简便的“一级采集,一级比对”运行模式。
In this paper, we use the principle of process reengineering to put forward the initial tentative idea of optimizing the tax control system of value added tax and VAT system in the current Golden Tax Project (Phase II). In a nutshell, it is to establish a value-added tax-general VAT invoicing system for ordinary taxpayers and gradually replace the tax control system for value-added tax anti-counterfeiting; to reform the “primary collection and tertiary comparison” of the existing VAT audit system and implement efficient Simple “one acquisition, a comparison” mode of operation.