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批发业是商品流通领域中的主要业态之一,在现代经济中承担着资源配置的重要任务,其发展程度直接影响市场机制的资源配置效率,也是衡量区域市场经济组织化、集约化、专业化程度的重要尺度。本文以天津市国税系统2012年增值税一般纳税人申报数据为基础,剖析批发业税负结构分布及变化规律,全面介绍批发业税源状况和收入走势,以便把握组织收入主动权,有效防范税收征管风险、减少税款流失,提升税收征管水平。
The wholesale industry is one of the major formats in the field of commodity circulation. It undertakes the important task of resource allocation in the modern economy. Its development directly affects the efficiency of resource allocation in the market mechanism. It is also a measure of the organization, intensification and specialization of the regional market economy. An important measure of the degree. Based on the data of taxpayers of value-added tax in 2012 in Tianjin tax system, this paper analyzes the distribution and changes of tax structure of wholesale tax industry, and introduces the status of tax revenue sources and income trends in an all-round way in order to grasp the organization’s income initiative and effectively prevent tax collection Risk, reduce tax losses, improve the tax collection and management level.