论文部分内容阅读
本文认为,增值税大量流失的深层次原因,是规范的增值税计征制度与我国现阶段国情之间存在着不协调问题,改进和完善增值税管理势在必行。由此,笔者提出建立一种“购进计税,销售实耗征税”的双向运行方式,其实质是在现行“以票管税”基础上,确立“票账结合,以账为主,以进控销,定率控税”的增值税管理思路。这将使增值税管理实现由“堵”到“疏”的转换,具有遏制虚开增值税专用发票和规范会计核算的特殊作用,对促进我国市场经济健康发展有十分重要的意义。
This paper argues that the deep-rooted reason for the large-scale loss of value-added tax is that there is a problem of inconsistency between the standard VAT assessment system and China’s current national conditions. It is imperative to improve and perfect the VAT management. Therefore, the author proposes to set up a two-way operation mode of “purchase tax calculation and sales real consumption taxation”. The essence of this method is to establish the principle of “combination of ticket and bill, To control sales, rate control tax ”value-added tax management ideas. This will enable the value-added tax management to be “blocked” to “sparse” conversion, with the curb false value-added tax invoices and standardize the special role of accounting, to promote the healthy development of China’s market economy is of great significance.