论文部分内容阅读
一、问题(一)货物运输业营业税扣除额未纳入国家税务总局交叉稽核范围货物运输业发票既是增值税抵扣凭证,也是营业税计税依据扣除凭证,但在实际工作中,货物运输业营业税扣除额还没有纳入国家税务总局交叉稽核范围,“票表比对”管理主要停留在手工操作上。其结果是,很多自开票纳税人均存在着联运抵扣营业额的现象,相当部分的受票单位都是省外单位,如果逐一采取外调核查的方式,工作量巨大,耗费时间长。货物运输业发票作为营业税扣除凭证时,税务机关往往无法判断票面信息的真实性。
First, the problem (A) freight transport business tax deduction not included in the scope of the State Administration of Taxation cross-examination of the goods transport invoices are both VAT vouchers, but also business tax deductions on the basis of tax vouchers, but in the actual work, the freight transportation business tax deduction The amount has not yet been included in the scope of cross-audit of the State Administration of Taxation, “ticket matching” management mainly stay in the manual operation. As a result, many self-billing taxpayers have the phenomenon of deductible intermodal sales. A considerable portion of the units receiving the invoices are units outside the province. If the methods of verification are adopted one after another, the workload is huge and takes a long time. When the freight transportation invoice is deducted as sales tax, the tax authorities often can not judge the authenticity of the coupon information.