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随着农村经济的活跃,工商企业、个体业户到外埠参加集市交易的越来越多。在税收管理上采用“外埠销货证明单”的办法,对防止错漏纳税具有一定的作用。但我们发现有些地区对“外埠销货证明单”的填列和管理不够认真,存在一些漏洞,值得注意。一是内容填列得马虎,如品名不明确,单价、数量、金额钩稽关系不正确,空白格不划线,运销地点不具体,
With the vigorous economic activity in the rural areas, more and more enterprises and individual industrialists are going to other markets to participate in bazaars. In the tax administration to adopt Foreign sales tax certificate “approach, to prevent errors and omissions tax has a certain role. However, we found that some regions are not serious enough to fill in and administer the ”Proof of Exporting Goods in Other Cities" and that there are some loopholes that deserve attention. First, the content is filled sloppy, such as the name is not clear, the unit price, quantity, amount of the relationship between the hook is not correct, the blank grid is not crossed, the place of delivery and marketing is not specific,