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“三角抹帐”是当前企业经济活动中货款结算的一种新方式,主要发生在有相互业务往来的三个或三个以上企业之间,它对于缓解企业资金紧张状况,促进产品销售起到了积极作用.但由于这种货款回收方式较为特殊,给增值税政策的执行带来一定的难度,其突出表现为:处于中间环节的物资企业的增值税倒挂严重.一、倒挂的形成.以我们所调查的某钢铁企业为例.某钢铁企业生产钢材需要外购大量的废钢铁,一些外地的物资回收企业就收购废钢铁销售给某钢铁企业.但由于该钢铁企业资金紧张,不能及时付款,当地的物资企业就按废钢款回折8—18%后的余额付给外地物资回收企业,从而取得向某钢铁企业索取全部废钢款的权利,然后从某钢铁企业提取和全部废钢铁等价的钢材,用以抵帐,这样就形成了某钢铁企业、外地物资回收单位、本地物资企业之间的“三角抹帐”关系.由于本地物资企业在付给外地物资回收企业废钢款时,已获得8-18%的回扣,因此在销售其从某钢铁企业提取的钢材时,往往以低于购进价的价格销售,从而形成了税金倒挂.如某金属材料公司,从96年4月起一直留抵,到96年12月共留抵5万元,其销售的某型号钢材,购进价2849.10元/T,销售价2814.53元/T,每吨售价低于进价34.57元,倒挂增值税5.88元.
“Triangle Daozhang” is a new way of payment settlement in the current economic activities of enterprises. It mainly occurs in the case of three or more enterprises with mutual business contacts. It plays a role in alleviating the enterprise’s capital shortage and promoting the sales of products But due to the relatively special way of recovery of such payment, the implementation of the VAT policy will bring some difficulties. The outstanding performance is as follows: the value-added tax of material enterprises in the intermediate links is upside down seriously. For example, an iron and steel enterprise surveyed, a large number of iron and steel companies need to outsource the purchase of scrap iron, some foreign materials recycling companies to buy scrap steel sales to a steel company.But due to the iron and steel enterprises in capital, can not be timely payment, The local materials enterprises pay back the foreign material recovery enterprises according to the balance of 8-18% of the scrap money, so as to obtain the right to claim all the scrap from a steel enterprise, and then extract the steel equivalent to all the scrap steel from a steel enterprise , To offset accounts, so that the formation of a steel company, the field of materials recovery units, local materials enterprises between the "Triangle Doubt off Since the local material enterprises have received a rebate of 8-18% when they paid foreign enterprises for scrap recycling, they tend to sell below the purchase price when selling the steel they pick from a steel company, Which led to the formation of a tax upside down, such as a metal material company, from April 1996 has been set off to December 96, a total of 50 000 yuan arrived, the sales of a model steel, the purchase price of 2849.10 yuan / T, sales Price 2814.53 yuan / T, the price is lower than the purchase price of 34.57 yuan per ton, 5.88 yuan upside down value-added tax.