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许多人对去年一度在全国沸沸扬扬的“江苏铁本事件”的认识还仅停留在违法征地的问题上,其实,该事件还存在发人深省的偷税问题。一、事件介绍众所周知,钢铁生产企业需要废旧钢材作为其生产钢材的原材料,而废旧钢材主要来源于废旧物资回收经营单位、产生废旧钢材的单位或城乡居民个人。我国税法规定,增值税一般纳税人购入废旧物资回收经营单位销售的废旧物资,可按照废旧物资回收经营单位开具的普通发票上注明的金额,按10%计算抵扣增值税进项税额,废旧钢材即属于废旧物资之一。江苏铁本公司在2001年至2003年采用废钢炼钢期间与废旧物资回收经营单位串通,先由废旧物资回收经营单位虚开废钢收购码单和入库单,再由废旧物资回收经营单位虚开销
Many people were still ignorant of the problem of land acquisition just because their awareness of the “ironclad case of Jiangsu”, which was once inaugurated throughout the country last year, was actually a thought-provoking tax evasion issue. I. Introduction It is well-known that steel producers need scrap steel as their raw material for steel production, whereas scrap steel mainly comes from scrap materials recycling units, units that produce scrap steel, or urban and rural residents. China’s tax law stipulates that the general taxpayers VAT purchase of waste materials recycling business units for sale of waste materials, waste materials recycling business units in accordance with the general invoice issued by the amount of the amount specified in the 10% deduction value added tax input tax, waste Steel is one of the waste materials. Jiangsu Iron and Steel Company from 2001 to 2003 during the use of scrap steel recycling and recycling of waste materials business collusion, the first recycling of waste materials recycling business fictitious acquisition of scrap and storage list, and then by the waste material recycling business unit overhead