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目前,有些地方的国税机关在增值税征收管理中因税款征收、专用发票管理等原因,擅自取消企业一般纳税人资格,那么,税务机关是否有权取消企业一般纳税人的资格,这样做对吗?根据《中华人民共和国增值税暂行条例实施细则》(以下简称《细则》) 第十一条:小规模纳税人以外的纳税人称为一般纳税人.《细则》第二十四条规定小规模纳税人的标准如下:(一)从事货物生产或提供应税劳务的纳税人,以及以从事货物生产或提供应税劳务为主,并兼营货物的批发或零售的纳税人,年应征增值税额在100万元以下的;(二)从事货物批发或零售的纳税人年应税销售额在180万元以下的;我国增值税区分一般纳税人与小规模纳税人采用双重标准:一是企业的生产经营规模大小;二是财务制度是否健全.不是只依据税务机关认定的.所以税务机关取消企业一般纳税人资格的做法是错误的.
At present, the tax authorities in some places arbitrarily cancel enterprises ’general taxpayers’ qualification in the management of VAT collection because of tax collection and special invoice management, so whether the tax authorities have the right to cancel the qualification of general taxpayers in enterprises. Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax (hereinafter referred to as the “Detailed Rules”): Taxpayers other than small-scale taxpayers are referred to as general taxpayers Article 24 of the Rules provides for small-scale Taxpayers’ standards are as follows: (1) taxpayers engaged in the production of goods or providing taxable services and taxpayers engaged mainly in the production of goods or providing taxable services and concurrently engaging in the wholesale or retail of goods, the annual VAT application amount (1) The annual taxable sales of taxpayers engaging in the wholesale or retail of goods should be under 1.8 million yuan; (2) The general VAT taxpayers and small-scale taxpayers in China differentiate their use of double standards: (1) The scale of production and operation; the second is whether the financial system is sound. Not based solely on the tax authorities. Therefore, the tax authorities to cancel the general corporate taxpayer’s qualification is wrong of.