滑县国税局坚持念紧念好以票控税这个“紧箍咒”,制订了《关于以票控税的实施办法》。《办法》实施以来,有效防止了新欠税发生,清理旧欠税200余万元,用票企业的纳税申报率和税款入库率达到100％。 滑县国税局在实施以票控税过程中,要求纳税人建立税款预储帐户,一是凡辖区内使用发票的纳税人,在向“发票审批发售窗口”报验贿票时,均应按照开出发票上注明的销售额和税务机关核定的比率计算出预储增值税款,预储到“银行收款窗口”。纳税人在纳税申报时按应纳税款金额进行相应调整。对有欠税的纳税人,其所用发票全部由税务机 Huaxian County IRS insisted on reading the “ticket tax” the “magic spell”, formulated “on the implementation of tax control methods.” Since the implementation of the “Measures,” effectively preventing the occurrence of new tax arrears, clearing the old debts of more than 200 million yuan, the invoicing companies’ tax returns and tax deposit rates have reached 100%. Huaxian County IRS in the implementation of the process of tax control, requiring taxpayers to establish pre-tax accounts, first, where the use of taxpayers within the jurisdiction of the taxpayers to the “examination and approval of the invoice for sale window” should be bribed In accordance with out the invoice on the sales and tax authorities approved the ratio of calculated pre-stored value-added tax, pre-stored in the “bank collection window.” Taxpayers in the tax return by the amount of tax payable accordingly adjusted. For taxpayers who owe tax, all invoices used by the taxpayer