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近几年来,我们在对企业缴纳增值税情况进行税务稽查和审计时发现,目前绝大部分企业在固定资产进项税额处理方面存在问题较多,不仅使税款流失影响国家财政收入,造成企业税负不公,而且不利于建立现代企业制度、完善国家投资体制和贯彻国家产业政策。为此,笔者结合几年来的工作实践,对固定资产进项税额的处理问题作如下探讨。 一、固定资产进项税额处理的现状 固定资产进项税额的处理是增值税执行中存在问题较多的环节。《增值税暂行条例》及其《实施细
In recent years, we have conducted tax audits and audits of enterprises’ payment of value-added tax. We have found that most companies currently have many problems in the processing of input tax for fixed assets. This not only causes the loss of tax revenues to affect national fiscal revenue, but also causes corporate taxation. Injustice is unfair, and it is not conducive to establishing a modern enterprise system, perfecting the national investment system, and implementing national industrial policies. To this end, the author combines the work practices of the past few years to discuss the treatment of fixed assets input tax. I. The status quo of the processing of input tax on fixed assets The processing of input tax on fixed assets is a problem in the implementation of VAT. “Provisional Regulations on Value Added Tax” and its "Implementation Details