论文部分内容阅读
为了加强税收征管,防止税源流失,同时有效打击一些人利用饮食业发票弄虚作假,侵吞国家财产的腐败行为,驻马店地区地税局从1997年7月1日起在全区实行饮食业定额发票及以票控税的办法。这种定额发票分为单联式和双联式,票样有1-10元、10-100元、100-1000元、1000-10000元等多种。征税办法由过去的定税改为“定额发票加核定”的征管办法。其办法的内容是:饭店由过去的用填开式的三联发票改为专用的定额发票营业,按当月付给客户的实际用票额加
In order to strengthen the tax collection and management to prevent the loss of tax sources and to effectively crack down on some people using the catering receipts to commit fraud and embezzle state property corruption, the Local Taxation Bureau of Zhumadian District implemented the catering fixed invoice and the tax-inflated tax in the entire district from July 1, 1997 Approach. This fixed invoice is divided into single-and double-type, ticket-like 1-10 yuan, 10-100 yuan, 100-1000 yuan, 1000-10000 yuan and other. Taxation methods from the previous tax to “fixed invoice plus approved” collection and management methods. The contents of its approach are: the hotel from the past with the open-filled triple invoice into a dedicated fixed invoice business, according to the actual month to the customer using the ticket plus