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新税制实施以来,国家对某些课税对象或纳税人继续采取减轻或免除税收负担的措施,从而达到税收调节经济、促进经济发展的目的。但在税收征管中,我们发现有些享受减免税和实行财政返还税款的企业却存在着不同程度的偷逃税款问题,直接影响了国家的税收收入和减免税政策作用的有效发挥。本文就减免税和财政返还企业税收管理中存在的问题谈几点粗浅的认识。 一、存在的主要问题 (一)故意混淆征免界限。享受部分产品或在个别环节减免税的企业,将应税产品混入免税产品进行会计核算,从而骗取国家税收,达到偷税目的。如某饲料公司,其产品饲料按增值税条例属免税产品,但企业却将不属于免税范围内的饲料添加剂116380元也计入饲料一并进行会计核算,并申报减免增值税19785元。再如:某建筑企业把应征增值税的区内使用于制构件列作免征增值税的现场予制构件394790元,偷漏增值税23678元。这种混淆征免界限的行为,在一定程度上造成减免税政策调节作用失效和企业之间的不公平竞争。
Since the implementation of the new tax system, the state has continued to take some measures to reduce or eliminate the tax burden on some taxpayers or taxpayers, so as to achieve the purpose of tax revenue regulation and economic development. However, in tax collection and administration, we find that some enterprises that enjoy tax deductions and tax refunds have different levels of tax evasion and directly affect the effectiveness of tax revenue and tax relief policies of the country. This article on the tax relief and financial return to corporate tax management problems about a few superficial understanding. First, there are the main problems (A) deliberately confuse the boundaries. Enterprises that enjoy some products or enjoy tax reductions or exemptions in certain areas may mix taxable products into tax-exempt products for accounting purposes, so as to defraud the state tax and achieve the purpose of tax evasion. Such as a feed company, its products feed by value-added tax exemption is a tax-free products, but businesses will not belong to the tax-exempt feed additives 113,680 yuan are also included in the feed accounting, and declare the reduction and exemption of value-added tax 19785 yuan. Another example: a construction enterprises to apply for VAT in the area used to make components exempted from value-added tax on-site components to 394,790 yuan, 23,678 yuan to evade value-added tax. This kind of confusion to exempt the boundaries of behavior, to a certain extent, caused by the tax relief policy adjustment ineffective and unfair competition between enterprises.