当前,增值税一般纳税人零(负)申报、低税负等纳税异常现象较为普遍,国税部门为此来取了一些措施,收到了一定的效果,但仍存在着许多问题: 第一、有些企业有意隐瞒或迟报销售收入,少提销项税金,造成少纳增值税。如有的企业故意在销售货物时对向购买方收取价外费用不按规定记帐,而挂在往 At present, the taxpayers such as zero (negative) declaration and low tax burden of general VAT taxpayers are more common. Tax authorities have taken some measures to this end and have received some results. However, there are still many problems: First, some Enterprises intend to hide or delay the sales revenue, less mentioning sales tax, resulting in less value-added tax. If some enterprises deliberately in the sale of goods to the buyer to charge extra fees not required to book, and hanging in the past