对行政事业单位收费征收营业税应从规范收费发票做起

• 作 者: 刘顺伟 郑红
• 机 构: 河南省桐柏县地方税务局,河南省桐柏县地方税务局
• 出 处: 财税与会计
• 发表日期: 1996年08期
• 关键词: 行政性收费收入 税务机关 计税依据 费用项目 征税范围 发票管理 条例实施细则 计算纳税 财政收支 司法机关

行政事业单位收费项目繁多,情况复杂,标准不统一,且应税费用项目仍使用财政厅印制或监制的收费专用票据。这对于税务机关征税有着诸多不利因素,主要表现在: 其一,不利于确定收费收入来源和金额。税务机关在征税时,发票是重要的计税依据,因此,管好发票,才能确定行政性收费收入,实现以票管税。

Administrative units pay a variety of items, the situation is complex, the standard is not uniform, and the taxable items still use the Department of Finance printed or produced by the producer of special bills. This has many disadvantages for the tax authorities taxation, mainly in: First, not conducive to determine the source of revenue and amount of fees. Tax authorities in the tax, the invoice is an important tax basis, therefore, well managed invoices, in order to determine the administrative fee income, to achieve the tax charge.