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根据《中华人民共和国税收征收管理法实施细则》有关规定,外地企业如果持外出经营活动税收管理证明等申报材料到地税部门进行报验登记,当地税务机关不能再征收其企业所得税,但是很多地方税务机关为了增加当地税收,以代开发票的方法违规跨区征收企业所得税,破坏了税收的正常秩序。笔者在对山东省某市地方税务机关2009年税收征管情况审计时,利用ACCESS数据库快速将违规跨区征收的企业所得税税额全部查找出来,取得了事半功倍的审计
According to the relevant provisions of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection, if foreign enterprises declare and register the application for tax management certificates issued by their operating activities and go to the local tax department for registration, the local tax authorities can no longer collect their enterprise income tax but many local taxes In order to increase the local tax revenue, the agency violates regulations on the cross-zone collection of corporate income tax on behalf of invoices, thus undermining the normal order of tax revenue. The author of Shandong Province, a local tax authorities in 2009 when the tax administration audit, the use of ACCESS database quickly cross-border illegal collection of corporate income tax all out, and achieved a multiplier of the audit