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随着增值税“价税分流购进扣税法”改革试点的全面推行,如何适应新的征收办法,掌握“价税分流扣税法”的控管规律,提高征管质量是当前税务人员迫切需要解决的问题。笔者从硚口税务分局国营企事业检查科1990年度汇算检查中,精选了一些偷漏税案例,谨供大家分析参考。 1.有关产品销售收入的检查。①某厂销售明细帐中,有数笔红字冲销。经检查系该厂开出单张红字发票冲减销售收入返给本市某经销单位的回扣,累计金额60万元。根据(89)国税流字第656号文件规定。“企业将价格折让另开一张发票,无论其在帐务上如何处理均应将折让额并入销售收入,按照规定征收产品税、增值税”。该厂应按“价
With the full implementation of the pilot reform of VAT tax shunt purchase tax deduction, how to adapt to the new collection methods, master the law of control of the “Taxes and Dispenses withholding Tax Law” to improve the quality of collection and management is the urgent need to be resolved by the current tax officers problem. The author from the mouth of the Tax Branch State-owned Enterprise Inspection Section of the year 2000 inspection, the selection of a number of cases of tax evasion, I would like to give you an analysis of reference. 1. Inspection of product sales revenue. ① A factory sales breakdown, there are several written red offset. The inspection department of the factory out of a single red-letter invoice offset sales revenue back to the city a distribution unit kickbacks, the cumulative amount of 600,000 yuan. According to (89) State tax stream word No. 656 document. “An enterprise will discount the price of another invoice, regardless of how to deal with the accounts should be the discount into the sales revenue, in accordance with the provisions of the product tax, value-added tax.” The factory should press "price