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管理好增值税专用发票是强化增值税征收的管理关键。增值税发票与普通发票不同,不仅具有商事凭证的作用,而且具有完税凭证的作用。更重要的是,增值税专用发票将一个产品的最初生产到最终消费之间各环节联系起来,以保证税负的完整。但是,如果增值税专用发票管理稍有不善,就有可能被不法商人利用,进行偷税。按规定,增值税专用发票只在增值税一般纳税人之间货物购销提供劳务时使用才具有商事凭证和完税凭证的作用,而小规模纳税人不得使用增值税专用发票,这一规定的差异,如果把关不严,可能成为偷漏税者暗渡陈仓的“通道”。假设甲、乙工厂分别是增值税的一般纳税人和小规模纳税人,它们生产同类产品,经甲工厂同意,乙工厂采购原材料,就能
Good management of VAT invoices is the key to strengthening the management of VAT collection. Value-added tax invoices and ordinary invoices differ not only with the role of commercial documents, but also has the role of tax-vouchers. More importantly, the VAT invoice links all aspects of the initial production of a product to final consumption to ensure that the tax burden is complete. However, if the special VAT invoice management is not good enough, it may be exploited by unscrupulous merchants to evade taxes. According to regulations, special VAT invoices only in VAT general taxpayers purchase and sale of goods to provide labor services only when the commercial vouchers and tax vouchers role, and small-scale taxpayers may not use value-added tax special invoices, the difference between this provision, If the lax check, may become a tax evasion by the smugglers of “channel.” Assuming that Party A and Party B are general taxpayers and small-scale taxpayers of VAT, respectively, they produce similar products. With the agreement of Party A and the purchase of raw materials by Party B,