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最近,我们在对地直单位行政事业性收费征免营业税的认定工作中,发现存在的问题有: 一、部分收费项目征免界限不易界定。比如各种押金、保证金、集资费、捐款、书费;医院个别科室收取的高药价、大处方、名目繁多的检查费;学校的学费之外收取的实习实验费、强行保险费、补课费、水电费、基建费、桌椅板凳费、辅导资料费;民政部门在办理结婚登记时,搭车收取的对联费、礼花费、婚前教育费、体检费、计划生育押金等等,这些收费中有的屑超标准收费,有的属分解项目,扩大范围收费。 二、行政事业性收费票据使用不规范。财政部、国家税务总局财税字(97)75号文明确规定,国家机关、事业单位和社会团体,凡涉及征税的收费项目,均应纳入税务管理,进行税务登记,其收费项目应进行纳税
Recently, we found that there are some problems in the recognition of the business tax exemption for the administrative fees of local units directly under the central government. First, some of the fees and charges exemption boundaries are not easy to define. Such as all kinds of deposit, deposit, fund-raising fees, donations, book fees; individual hospital departments charge high drug prices, prescriptions, a wide range of inspection fees; school fees paid internship experimental fee, forcibly premiums, , Utilities, infrastructure costs, tables and chairs, bench fees, counseling fees; civil affairs department in the registration for marriage, ride charge couplets, courtesy, premarital education, medical fees, family planning deposits, etc., Ultra-standard charges, and some belong to the decomposition of the project, to expand the range of charges. Second, the use of administrative fees bill is not standardized. The Ministry of Finance and the State Administration of Taxation, Cai Shui Zi (97) Document No. 75 clearly stipulates that all state agencies, public institutions and social organizations shall charge tax items for charging items involving taxation and their items shall be taxed