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某建筑企业在购买砂、石等建筑材料时,对方收款后开的是现金收据(有的是代办条),该企业据此入账并列材料费支出。地税部门在对该企业进行年终结算时,将这类支出均按附征率征收了所得税(据了解这种情况较为普遍)。探讨之一:取得不符合规定的发票该不该补税? 不符合规定发票的出现其实是一种逃税行为,是国家利益与个人利益相碰撞的产物。税法规定:在中华人民共和国境内销售货物、提供劳务都应缴纳增值
A construction enterprise in the purchase of sand, stone and other building materials, the other party after receiving payment is a cash receipt (and some charge d’affaires), the company recorded the material costs accordingly. Local tax authorities in the year-end settlement of such enterprises, such expenditures are levied at the rate of income tax (to understand this is more common). One of the discussions: Obtaining an invoice that does not meet the requirements should not be refunded? The appearance of non-conforming invoices is actually an act of tax evasion and a product of the collision of state interests with individual interests. Tax Law: People’s Republic of China in the sale of goods, rendering labor services should be added value