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湖北省沙洋县烟草销售站,隶属于荆门市烟草公司。烟草销售站系报账制单位,销售的卷烟由市烟草公司统一调拨未提供增值税专用发票。烟草销售站销售卷烟均开具发票并收取贷款。自1998年沙洋由区改县以来,销售站的应纳税款一直由荆门市烟草公司汇总缴纳。可最近,沙洋县国税局要求该烟草销售站独立核算销项及进项税额,就地缴纳增值税,对此,烟草销售站深为不解。企业分支机构究竟应在何地缴纳税款?
Shayang County, Hubei Province, tobacco sales station, under the Jingmen Tobacco Company. Tobacco sales station is reported to the accounting system, sales of cigarettes by the City Tobacco Company unified allocation did not provide VAT invoices. Tobacco sales stations sell cigarettes are invoiced and receive loans. Since Shayang changed the district from county to county in 1998, the tax payable of the sales station has been paid in total by Jingmen Tobacco Company. Recently, Shayang County IRS request that the tobacco sales station independent verification of sales and input tax, on-site to pay value-added tax, which, tobacco sales station deeply puzzled. Where should the corporate branch pay taxes?