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在目前的税收征管中,企业注销时各地税务机关对存货的税务处理不统一,有的按视同销售处理;有的按不征税处理。《财政部国家税务总局关于增值税若干政策的通知》(财税[2005]165号)规定:“一般纳税人注销或被取消辅导期一般纳税人资格,转为小规模纳税人时,其存货不作进项税额转出处理,其留抵税额也不予以退税。”有些人将其理解为一般纳税人企业解散注销时存货不做任何税务处理:一种观点认为,企业存货未对外销售,
In the current tax collection and management, when the enterprises cancel the taxation, the taxation authorities of the localities do not uniformly handle the taxation of the inventories, and some treat them as if they were sold as they are sold. Some do not handle the taxation. The Notice of the Ministry of Finance and the State Administration of Taxation on Certain Policies Regarding Value-Added Tax (Cai Shui [2005] No. 165) stipulates that: “When a general taxpayer cancels or is canceled the general taxpayer qualification during the counseling period and turns it into a small-scale taxpayer, its inventory Do not make the input tax out of the processing, the tax credit is not tax rebate. ”Some people understand it as the general taxpayer dissolution of the company cancel the inventory without any tax treatment: a view that the enterprise inventory is not external sales,