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近几年来,随着依法治税进程的不断加快,征管质量考核的全面推行,税收收入质量也在逐步提高。尤其是增值税政策的不断完善,增值税征收管理工作日益加强,逐步走向科学化、规范化的轨道,偷税、漏税问题得到遏制,增值税收入大幅度增长,为国家建设积累了更多的资金,成绩显著。同时,我们还应当看到,在增值税征收管理工作中还存在不少的问题,应当引起我们足够的重视。一、企业核算不健全,税企帐目不符。目前税企应缴增值税帐目不符的情况比较普遍,原因是多方面的。最突出的有两点:一是企业科目设置不全,核算不准。前不久我们在对部分纳税人的调查中发现,在一般纳税人中很少设有“未交增值税”、“增值税检查调整”、“转出未交或多交增
In recent years, with the continuous acceleration of the process of governing the tax according to law and the full implementation of the quality management of the tax collection and administration, the quality of tax revenue is also gradually being raised. In particular, the continuous improvement of the value-added tax policy, the increasing management of the collection of value-added tax, the gradual move toward a scientific and standardized track, the suppression of tax evasion and tax evasion, the substantial increase of the value-added tax revenue and the accumulation of more funds for the country’s construction, Significant achievement. At the same time, we should also see that there are still many problems in the management of VAT collection and should arouse enough attention from us. First, corporate accounting is not sound, tax accounts do not match. At present, taxpayers should pay VAT accounts do not match the situation is more common, for many reasons. The most prominent two points: First, incomplete business subjects, accounting is not allowed. Not long ago we found in some taxpayers that few taxpayers generally have ”unpaid value-added tax“, ”value-added tax inspection and adjustment“, and ”