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河南省国税局直属分局在去年年底组织的增值税专项检查中,严格按照一般纳税人标准,一次取消了24户增值税一般纳税人资格,标志着直属分局对增值税一般纳税人的资格管理已形成制度.该局在加强对增值税一般纳税人资格管理过程中,逐步探索出一条适合新的征管模式的新路子.首先,他们严把增值税一般纳税人资格认定关,对不符合一般纳税人标准的,坚决不予认定.例如,在对某新办公司进行一般纳税人资格审查时,发现该公司没有存放增值税专用发票的保险柜,且财会人员不到位,因而对其下达了暂缓认定通知,直到企业达到规定标准才给予认定.其次,他们对已经认定为增值税一般纳税人的企业加强监督检查,仅去年就对40户未
Directly under the special inspection of value-added tax organized by the end of last year, the branch directly under the State Administration of Taxation of Henan Province canceled the general VAT taxpayer status of 24 general VAT taxpayers once in accordance with the standard of general taxpayers and marked the qualification management of the general taxpayers of value- Formation of the system .In the strengthening of the VAT general taxpayer qualification management process, and gradually explore a new way for the new collection and management.First of all, they strictly value the VAT general taxpayer qualification, does not meet the general taxpayers For example, when a general taxpayer qualification examination of a newly-started company was found, it found that the company did not hold a vault of value-added tax special invoices and that the accounting staff was not in place and was therefore suspended Finds that the notification until the company reached the required standard before giving its recognition.Secondly, they have been identified as VAT general taxpayers to strengthen supervision and inspection of enterprises, only last year on the 40 did not