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增值税暂行条例实施细则,增值税专用发票使用规定都对采取赊销和分期收款方式销售货物的纳税义务发生时间和专用发票开具时限作了明确规定:“按合同约定收款日期的当天。”相应的增值税一般纳和部人“三表两帐”申报办法以开具专用发票时限申报纳税。但在对我市汽车交易行业调查中发现,由于汽车交易行业的特殊性,采取分期收款方式销售汽车,如果按合同规定的收款日期开具专用发票,影响车主办理有关执照,只能一次全额开具,这就使税款实现提前,造成缴纳税款资金紧张。
The Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax and the Regulations on the Use of Special Invoices for Value Added Tax all clearly stipulate the time of payment of tax obligations and the issuance of special invoices when selling goods on credit and installment receipts: “The day of payment according to the contract. The corresponding value-added tax generally satisfied that the Department of ”three forms and two accounts" reporting methods to issue a special invoice time limit to declare tax. However, the investigation of the auto trading industry in our city found that due to the special nature of the auto trading industry, the sale of motor vehicles by installments is taken. If a special invoice is issued according to the collection date stipulated in the contract, it will affect the owner to handle the relevant licenses only once Amount issued, which makes the tax advance, resulting in tax funds to pay taxes.