浅议“以票管税“的前提条件

• 作 者: 黄振康
• 机 构: 广西柳州国家税务局河北分局
• 出 处: 税务研究
• 发表日期: 1996年02期
• 关键词: 税务机关 脱管 国税局 办税员 国家税务局 发票管理 国家税收 黄振 广西柳州 骗税

浅议“以票管税“的前提条件黄振康＂以票管税＇办法是是将增值税普遍原理与中国国情相结合的产物。近一年的运行结果表明，其成效是显著的。然而这一办法的推广需要一定的前提条件，只有当有票可管时，才谈得上＂以票管税＂，否则，纳税人脱管，人票两空，税务机关要想制...

On the Precondition of “Tax-on-charge Tax” Huang Zhenkang’s “Tax-on-charge” approach is a product of the combination of the general principle of value added tax and China’s national conditions. The results of the operation in the past year show that the results are remarkable. However, A way to promote the need for certain preconditions, only when the votes are manageable, only to talk about the “tax in the vote”, otherwise, the taxpayer to take charge of the two votes empty, the tax authorities want to system ...