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“零申报”是纳税人当月的增值税销项税额等于进项税额或者小于进项税额,从而当月应纳税额为零的纳税申报。目的显然是为了避税。最近,我们检查所管辖的企业增值税纳税申报表,发现不少的商业企业利用这种“零申报”的方式来避税。由于增值税当期应纳税额等于增值税销项税额
“Zero Declaration” is the taxpayer VAT output tax that month is equal to the input tax or less than the input tax, so that the tax payable for the month is zero. Obviously the purpose is to avoid tax. Recently, we examined the value-added tax (VAT) returns of enterprises under our jurisdiction and found that many commercial enterprises used the “zero declaration” method to avoid tax. As the current tax payable for VAT is equal to the output tax on VAT