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在生产和流通领域全面推行增值税是这次税制改革的中心内容,其成功与否直接关系着整个新税制改革的成败。因此,搞好增值税的管理工作至关重要。在增值税管理上,我们认为需要注意以下几个问题: 一、一般纳税人与小规模纳税人的认定问题 新的增值税条例将纳税人分为一般纳税人和小规模纳税人。小规模纳税人是指从事货物的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,并兼营货物批发或零售的纳税人,年应征增值税销售额在100万元以下的;或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。年应税销售额超过小规模纳税人标准的个人、非企业
The full implementation of value-added tax in the field of production and circulation is the centerpiece of this tax reform. Whether it succeeds or not will directly affect the success or failure of the new tax reform. Therefore, it is of vital importance to do a good job of VAT management. In the management of VAT, we think that we should pay attention to the following questions: First, the issue of the identification of the general taxpayer and the small-scale taxpayer The new VAT regulations divide taxpayers into general taxpayers and small-scale taxpayers. Small-scale taxpayers refer to taxpayers engaged in the production of goods or providing taxable services, as well as taxpayers engaged in the production of goods or providing taxable services and concurrently engaging in the wholesale or retail of goods. The annual sales of value-added tax 100 million or less; or engaged in the wholesale or retail of goods taxpayers, the annual taxable sales of 180 million or less. Annual taxable sales exceed the standard of small-scale taxpayers, non-corporate