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长期以来,个体工商业户在发货票上玩弄花招恣意偷税,一直是困扰征管的一大难题。而在面大量广的个体工商业户中,个体饮食业户利用发票偷税则尤为突出和普遍。为探索一条能够基本准确掌握个体经营收入,据实征税的有效途径,江苏省海门县税务局从一九九二年一月起在海门所试点,三月份起在全县范围内对个体饮业户全面推行定额发票管理,通过实践,进一步强化了征收管理手段。截止5月,该县个体饮业户共实行了157户,征收税款19.86万元,比1990年同期增长70.9%,取得了堵塞填开“大头小尾”发票的漏洞,增加税收的积极效果。主要做法如下:
For a long time, individual industrial and commercial households in the invoice to play trick arbitrarily tax evasion has been a major problem plagued collection and management. In a large number of wide range of individual industrial and commercial households, the individual catering business tax evasion by invoices is particularly prominent and widespread. In order to explore an effective way to basically accurately grasp the individual operating income, the actual taxation, Jiangsu Province, Haimen County Taxation Bureau from January 1992 trial in Haimen, starting in March within the county-wide individual drinks Households to fully implement the fixed invoice management, through practice, to further strengthen the collection and management tools. As of May, a total of 157 households had been engaged in individual drinking households in the county, levying taxes of 198,600 yuan, an increase of 70.9% over the same period of 1990, and achieved the positive effect of plugging the loopholes in filling in the “big tail” invoice and increasing taxes. The main approach is as follows: