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本文通过实例分析目前许多企业存在增值税长期红字的不正常现象,并从相关人员业务素质低、人为地偷漏税款等方面进行了深入剖析,指出了当前在增值税的征缴工作中存在的主要问题,并针对存在问题的具体原因提出了应对的策略。
In this paper, we analyze the anomaly of long-term value added tax (VAT) existing in many enterprises through examples and analyze in depth the low quality of personnel and the tax evasion by artificially. It points out the current problems in the collection of value-added tax The main problems and the specific reasons for the existence of the problem put forward strategies to deal with.