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1988年12月,北京市统一制定并使用了支付个人收入特种发票,有效地控制了个人收入的来源和去向,保证了个人收入调节税(以下简称个调税)的征交。但也有个别单位不按规定严格使用该发票,偷漏个调税,现就本人实际工作经验,谈几点检查方法: 一查有无一次收入分次填开特种发票的现象。有的单位将超过征收个调税起点的收入分月填开特种发票,偷漏个调税。对这种做法的检查方法主要看是否同一人连续几个月领取劳务收入,如是,再根据发票摘要分析其是否是一次性劳务。也可以调查群众,核实劳务
In December 1988, Beijing unified the formulation and use of special invoices for personal income, effectively controlling the source and destination of personal income, and ensuring the collection of personal income tax (hereinafter referred to as “individual tax adjustment”). However, some units do not strictly use the invoice as required and steal a special tax. Now, on the basis of my actual working experience, I will talk about the inspection methods: Some units will be more than the beginning of the tax collection of a monthly income to open a special invoice, a tax deduction. The main method of checking this is whether the same person receives service income for several months in a row, and if so, according to the summary of the invoice, whether it is a one-time service. It is also possible to investigate the masses and verify the services