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按现行税法规定,应税水产品,交售给国营、集体、外商投资收购单位的,出售者免交产品税或工商统一税,税款,由国营、集体、外商投资收购单位交纳;销售给使用单位(指购入后不是用于生产,而是直接使用和消费的单位)和个人的,由出售者以实际销售收入交纳销售环节的产品税或工商统一税。本规定在具体征管中存在以下漏洞:
According to the current tax law, taxable aquatic products sold to State-owned, collectives and foreign-invested acquisition units shall be exempt from tax on products or consolidated industrial and commercial tax and taxes by state-owned, collective and foreign-invested acquisition units; The unit of use (which refers to the unit that is not used for production but directly used and consumed after the purchase) and the individual shall pay the product tax or consolidated commercial and industrial tax of the sales link by the seller based on the actual sales revenue. The provisions in the specific collection and management of the following loopholes: