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对外商投资企业以白条支付各种费用的行为,《国家税务局关于对外商投资企业发票管理的暂行规定》中没有做出明确的限制规定。我市在1991年的税收大检查中,发现几乎每一户“三资”企业都有用“白条”支付费用的现象,特别是某些饭店和酒楼,以“白条”付款的金额竟占其支出总额的80％以上。如何加强外资企业“白条”支付费用的税收征管已成为实际工作中一个亟需解决的问题。对此,我想谈一些意见供研究参考。一、情况“白条”支出费用的形式,有“白条”、“收据”和“自制凭证”等。“白条”支出的项目,主要是:1.各种
Foreign-invested enterprises to pay all kinds of fees with white stripes, “the State Administration of Taxation on the invoice management of foreign-invested enterprises,” no clear restrictions on the provision. In 1991, the city’s major tax inspection found that almost every household with “three-capital” businesses used “white bars” to pay for the expenses. In particular, in some restaurants and restaurants, the amount paid for using “white bars” actually accounted for its expenses More than 80% of the total. How to Reinforce the Tax Collection and Management of “White Stripes” for Foreign-Funded Enterprises Has Become an Urgent Need to be Solved in Practical Work. In this regard, I’d like to talk about some ideas for reference. First, the situation “white” expenditure costs in the form of “white bars”, “receipt” and “self-made vouchers” and so on. “White Stripe” spending items, mainly: 1. All kinds