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长期以来,税收理论界一致认为增值税具有防止偷漏税的内在制约机制,这是一个重大的理论与实际问题。本文针对增值税实践中依据该机制思想设计的税收政策与征管措施的诸多问题进行剖析,认为机制运行的重要前提是税款抵扣,而经济运行中有大量的不抵扣,此“死穴”在“一条鞭逃税法”下导致增值税防止偷漏税的内在制约机制近乎崩溃,这也是专用税票防不住出口骗税的原因所在。
For a long time, tax theory circles agreed that VAT has the inherent restraint mechanism to prevent tax evasion, which is a major theoretical and practical issue. This paper analyzes the tax policy and the collection and management measures designed according to the mechanism in the practice of value added tax, and concludes that the important prerequisite for the operation of the mechanism is tax deduction, while there is a large amount of non-deductible in the economic operation. “In the” one whip tax evasion law "led to the collapse of the internal control mechanism to prevent tax evasion of value-added tax almost collapsed, which is why the special tax stamps prevent export fraud.