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自1999年国家税务总局40号文件《关于拍卖行取得的拍卖收入征收增值税、营业税有关问题的通知》发布以来,这项税收政策并没有得到有效落实,问题的症结在于拍卖行业在纳税领域没有可操作性的法规可依,致使税务部门与纳税人之间缺乏共识,增加了征税的难度,也制约了拍卖行业的发展。为了全面掌握拍卖行业的税收问题,促进中国拍卖行业健康、有序地发展,由中国拍卖行业协会牵头,组成了包括上海财经大学、上海立信会计学院等高校研究员、专家在内的“中国拍卖行业税收问题调研小组”。小组成员在2007年6月12日至2007年8月22日期间,赴上海、杭州、郑州、广州、珠海、深圳、北京、成都等六省市的八个城市分别召开专题会议,进行实地调研。从本期起,“拍界政策”栏目将分三期连载由中国拍卖行业税收问题调研小组副组长、中国拍卖行业协会副秘书郑鑫尧执笔的拍卖企业税收问题分析报告,将从拍企缴纳增值税合理性、拍卖行业税收票据、拍卖公告费税前扣除三个方面讨论拍卖企业的税收问题。
Since the release of Circular No. 40 of the State Administration of Taxation on the Acquisition of Value Added Tax and Business Tax on Auction Income Obtained by Auction Houses, the tax policy has not been effectively implemented. The crux of the matter lies in the fact that the auction industry has no tax revenue Operability of the laws and regulations can be followed, resulting in a lack of consensus between the tax department and taxpayers, increasing the difficulty of taxation, but also restricted the development of the auction industry. In order to fully grasp the tax issues in the auction industry and promote the healthy and orderly development of the Chinese auction industry, the auction industry association in China led the formation of “China Auctions,” including Shanghai University of Finance and Economics, Shanghai Lixin Accounting College and other university researchers and experts. Industry tax research group “. During the period from June 12, 2007 to August 22, 2007, the panelists held special meetings in eight cities in Shanghai, Hangzhou, Zhengzhou, Guangzhou, Zhuhai, Shenzhen, Beijing and Chengdu to conduct field research . From this issue onwards, ”auction policy" column will be divided into three series by the Chinese auction industry tax issues research team deputy head of China Auction Industry Association Deputy Secretary Zheng Xin Yao auction business tax issues analysis report will be shot Pay the reasonableness of value added tax, the auction industry tax bills, the auction notice fee deduction before tax to discuss the auction business tax issues.