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印花税是对经济活动和经济交往中书立、领受的凭证征收的一种税,是一种兼有行为的凭证税。印花税具有征收面广,税负轻,由纳税人自行购买并粘贴印花税票完成纳税义务等特点。 长期以来由于印花税属小税种,税源零星分散,税务机关难以征管;该税种偷税现象较为普遍,问题较多,主要反映在以下方面。 1.购销合同,应贴未贴花现象较多。随着经济的发展,企业经营的多样性及经营环境的改变,许多企业对产品购销所签订的合同或协议,不申报纳税。当检查人员检查时,也不出示合同,以各种理由推诿。 2.个体私营经济的崛起,他们纳税几乎都
Stamp duty is a kind of tax levied on vouchers received and accepted in economic activities and economic exchanges. It is a kind of voucher tax with both acts. With a wide collection of stamp duty, the tax burden is light, by the taxpayers to purchase and paste stamp duty to complete the tax obligations and so on. For a long time stamp tax is a small tax, scattered sparse sources of tax revenue, tax authorities difficult to collect; the tax evasion phenomenon is more common, more problems, mainly reflected in the following aspects. 1. Purchase and sale contract, should be posted more not applique phenomenon. With the economic development, the diversification of business operations and the change of business environment, many enterprises do not declare and pay taxes on the contracts or agreements signed by the purchase and sale of products. When the inspectors check, do not show the contract, push for a variety of reasons. 2. The rise of individual and private economy, they almost all pay taxes