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今年以来,随着税收征管改革的不断深入和新《征管法》及其《实施细则》的颁布实施,增值税一般纳税人认定管理工作也在不断完善和规范,但是在具体税收实践中,对新认定的增值税一般纳税人管理方面存在的“重认定轻管理、重认定轻转正、重制度轻落实、重处罚轻辅导”等问题不可忽视。 首先,要克服重认定轻管理的思想,增强对新认定一般纳税人日常管理重要性的认识,深入实地定期巡查,每月一次,对纳税人的纳税情况、生产经营情况、发票使用情况、纳税人变更情况(地址、法人、
Since the beginning of this year, with the continuous deepening of reform of tax collection and administration and the promulgation and implementation of the new Law on the Administration of Tax Collection and its Implementing Rules, the general taxpayers of value added tax have also been continuously improving and standardizing their management work. However, in the practice of specific taxation, The newly identified value-added tax management of the general taxpayers, such as “re-affirming light management, re-affirming that light is positive, re-grasping the light implementation, heavy penalties and guidance” and other issues can not be ignored. First of all, we must overcome the re-affirmation of the idea of light management and enhance the understanding of the importance of the newly identified general taxpayers 'daily management. We should conduct regular on-site inspections on a monthly basis and pay taxpayers' tax conditions, production and operation conditions, invoice usage, tax payment Person changes (address, legal person,