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增值税暂行条例规定,销售货物或者应税劳务的纳税义务发生时间为收取销售款或者取得索取销售款赁据为当天,《实施细则》又按销售结算方式的不同作了具体的规定。在实际工作中,据我们调查,对纳税义务发生时间的确定比较混乱,造成当期销售收入减少,应纳税款滞后,主要存在以下几个方面的问题: 1、采取分期收款方式销售货物,未按合同约定收款日期的当天作为纳税义务发生时间。如平顶山市某大型机器设备制造厂生产收尘设备,其生产周期比较长,因此收取价款的方式是按合同约定机器设备的完工程度确定的,但在实际工作中未按照合同约定的收款时间记收入,而是在设备完工交付使用开具发票后才作收入计提销项税额。 2、采取直接收款方式销售货物,未按照取得索取销售额凭据,并将提货单交给买方的当天作为纳税义务发生时间。商业企业存在这种状况比较突出,是造成零申报和负申报的主要原因之一。据我们对部分商业企业的调查发现,在提货打欠条货物所有权已转移未收取销售额的情况下,采取不收款不开票也不作收入的方法推迟税款的实现时间。
The Provisional Regulations on Value Added Tax stipulate that the tax liability for sales of goods or taxable services occurs on the day when the sales proceeds are received or the sales proceeds are obtained for obtaining the sales proceeds, and the Detailed Rules stipulate the differences in the settlement methods of sales. In actual work, according to our investigation, the determination of the timing of the tax liability is rather chaotic, causing the current sales revenue to decrease and the tax liability to be lagged. There are mainly the following problems: 1. The goods are sold in installments but not According to the contract date of receipt of payment as tax obligations occurred time. Such as Pingdingshan City, a large machinery and equipment manufacturing plant dust collection equipment, the production cycle is relatively long, so the way the price is based on contract completion of machinery and equipment to determine the extent, but in actual work not in accordance with the contract collection time Revenue, but in the completion of the delivery of equipment used to invoice income only after income tax. 2, to take direct payment method of sales of goods, not in accordance with the obtainment of sales credentials, and the bill of lading to the buyer’s day as the tax liability occurred time. The existence of commercial enterprises in this situation is more prominent, is to create a zero declaration and one of the main negative reporting. According to our survey on some commercial enterprises, we found that when the delivery of goods owed a bargain, the ownership of the goods has been transferred and the sales revenue has not been transferred, the time for realizing the tax will be postponed by the method of non-payment or non-payment or revenue.