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企业注销意味着终止了纳税义务。对注销企业的存货等有形动产是否征税,关系到企业存续期间的纳税义务能否得到完整履行。《财政部国家税务总局关于增值税若干政策的通知》(财税[2005]165号)第六条规定:“一般纳税人注销或被取消辅导期一般纳税人资格,转为小规模纳税人时,其存货不作进项税额转出处理,其留抵税额也不予以退税。”在一般纳税人注销时,这条规定可作两种不同的理解:一是对有形动产既不征税也不作进项税额转出处理;二是对有形动产不作进项税额转出处理,但应征收增值税。据了解,大部分税务机关是按第一种理解执行的,而笔者认为,第二种理解是正确的。
Business cancellation means the tax liability is terminated. Taxation of the tangible movable property such as inventories of the canceled company relates to whether the tax liability during the existence of the enterprise can be fully fulfilled. Article 6 of the Circular of the Ministry of Finance and the State Administration of Taxation on Some Policies Regarding Value-Added Tax (Cai Shui [2005] No. 165) stipulates that: “When a general taxpayer cancels or is canceled the general taxpayer qualification during the counseling period and becomes a small-scale taxpayer , The inventory will not be transferred out of the input tax, and the tax credit will not be refunded. ”When the general taxpayer cancels out, this provision can be interpreted in two different ways: First, neither the tax nor the Input tax transferred out of processing; the second is not for the physical transfer of input tax out of processing, but VAT should be levied. It is understood that most of the tax authorities are the implementation of the first kind of understanding, and I believe that the second kind of understanding is correct.