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根据《中华人民共和国增值税暂行条例》及实施细则规定,认定增值税一般纳税人的条件有两个,一是商流企业年销售额达到180万元以上,工业企业年销售额达到100万元以上;二是财务制度健全,能正确核算进销项税金。一般纳税人可使用增值税专用发票,可按规定税率计算销项税并抵扣取得的进项税金,计算出企业应交增值税。新增值税制在四年多的运行中,一直在不断地修正补充和完善,但由于在商业流通企业的运行中出现了很多问题,如税负偏低,零税负、负税负企业的增多,影响着财政收入并导致税负不公。一、商业流通企业纳税零申报、
According to the “Provisional Regulations of the People’s Republic of China on Value Added Tax” and the implementation details of the provisions of the general taxpayers value-added tax there are two conditions, first, business flow enterprises reached 1.8 million yuan in annual sales, industrial enterprises with annual sales reached 100 million yuan Above; Second, a sound financial system, can correctly calculate the tax revenue. The general taxpayer may use the special VAT invoice, may calculate the output tax at the prescribed tax rate and deduct the input tax, and calculate the VAT payable by the enterprise. During the four years of operation, the newly added value-added tax system has been constantly amended and supplemented. However, due to many problems in the operation of commercial circulation enterprises, such as the low tax burden, zero tax burden, and the increase of negative tax payers , Affecting the fiscal revenue and resulting in unfair taxes. First, the commercial circulation tax zero reporting companies,