论文部分内容阅读
充分利用银行的监控职能加强增值税征管的设想周鹏程一、关于设立企业税款专户的设想。对于企业在银行开设帐户进行改进，企业在设，立基本结算产和其他辅助帐户时，需经过主管说分机关审批，村子交纳增位税的企业（其它企业也可以），经税分机关审批在银行设立帐户的同时...
Make Full Use of the Bank’s Monitoring Function to Strengthen the Management of Value-added Tax Collection Zhou Pengcheng First, the idea of setting up a corporate tax account. For enterprises to improve their accounts at banks, enterprises should set up basic accounting accounts and other auxiliary accounts when they need to go through the examination and approval by the competent authorities and the villages to pay additional tax (other enterprises can also) At the same time the bank set up an account ...