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新税制颁布实施后,营业税暂行条例实施细则对行政事业单位收费的征税问题作出了具体规定,但是,由于种种原因,税务机关在实际征收管理中难度较大,不能依法征税.对行政事业单位收费征收营业税难的问题至今未得到解决.究其原因,主要有:一、部分行政事业单位领导纳税意识淡薄.行政事业单位基本上都是政府职能部门,具有管理、服务职能.他们没有纳税习惯,有些单位领导甚至不知道行政事业收费还要纳税.大部分行政事业单位在税务人员进行纳税检查时,不能积极配合,抵触情绪大.有些单位虽然勉强接待,但在检查中处处设卡,使税收检查工作不能正常进行.对检查结论不签字、盖章,应缴税款不入库.如我县地税机关三次对本县境内“107”国道收费站的收费进行纳税检查,应纳税款140余万元,税务机关多次
After the promulgation and implementation of the new tax system, the Provisional Regulations on the Implementation of the Provisional Regulations on Business Tax has made specific provisions on the taxation of fees charged by the administrative institutions. However, due to various reasons, the tax authorities are more difficult to collect in actual management and can not tax the tax according to law. The reasons for this are mainly as follows: First, some leaders of administrative units have a low awareness of tax payment, and most of the administrative units are government departments with management and service functions. They do not pay taxes Habits, and some units do not even know the leadership of the tax administration but also pay taxes.Most of the administrative units in the tax officers tax inspection, can not actively cooperate with the strong resistance.Some units, although reluctantly received, but in the check office card, So that the tax inspection work can not be carried out normally. The inspection conclusion is not signed, stamped, the tax should not be warehousing. If my county prefectural tax authorities three times on the county “107” national toll road toll inspection, tax payable 140 Yu million, the tax authorities many times