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新的税制实施以来,我盟各级税务机关做了大量的工作,使得新税制正常运行起来。但随着新税制的运行,在实际工作中也出现了一些问题,亟需认真研究解决。一新税制运行中出现的问题(一)宣传辅导不到位。新的税收条例细则颁布以后,各宣传机构虽进行了大量的宣传,税务机关也进行了辅导培训,使得各纳税人对新税制有了初步了解。但是检查前一段的工作发现,税务机关宣传辅导还不到位,主要表现在:1、税收条例细则不能及时向下传达贯彻,某些地区税务人员由于机构分设思想波动,因而使工作受到一定的影响,有的对上级转发的文件拖延时间或漏转,造成基层税务所迟迟收不到文件,对企业就更做不到辅导了。2、对增值税价外税理解不一,一些企业在填开增值税专用发票时,销售额和税金合并在一起,税务机关内部的征收柜台代开增值税发票也存在上述问题;3、有些地区对商业零售和批发还依照过去的5%和10%的税率计税,进行帐务处理。(二)税款缴纳混库现象严重。1、增值税税款入库混乱,按规定增值税总额的75%入中央级库,25%入地方级库,但是某些地区却将入库的比例搞
Since the implementation of the new tax system, the tax authorities at all levels in the League have done a great deal of work to make the new tax system work properly. However, with the operation of the new tax system, some problems have appeared in the actual work and it is urgent to seriously study and solve it. A new tax system in the operation of the problem (a) publicity and counseling is not in place. After the promulgation of the new tax regulations, various publicity agencies carried out a large amount of publicity and the tax authorities also conducted counseling and training so that taxpayers have a preliminary understanding of the new tax system. However, the inspection of the previous period of work found that the tax authorities did not know the publicity and counseling, mainly in: 1, the tax regulations can not be transmitted down and down in a timely manner, tax authorities in some areas as a result of institutional separation of ideas, so that work is subject to certain effects Some of the documents forwarded to the higher postponed time or omission, resulting in delays in receipt of documents by the tax authorities at the grassroots level, the more able to do business counseling. 2, the value-added tax to understand different tax, some companies in the VAT invoices, sales and taxes merged together, the tax authorities within the collection counter VAT invoices also exist the above problems; 3, some Commercial retail and wholesale trade is also taxed at the rates of 5% and 10% over the past for accounting purposes. (B) of the tax mixed library serious. 1, VAT tax confusion, according to the provisions of 75% of the total value-added tax into the central level library, 25% into the local level library, but in some areas will put the proportion of storage