论文部分内容阅读
朱镕基总理在全国粮食流通体制改革会议上一针见血指出:粮食流通体制到了非改革不可的地步了。这无疑是整个粮食购销行业的福音。粮食购销企业自一九九三年十二月以来,执行国务院发布的《中华人民共和国增值税暂行条例》。条例第二条第二款、第四、五、八条明确规定,粮食行业增值税率为13%,扣除率为10%,应纳税额=当期销项税额-当期进项税额,销项税额=销售额×税率;进项税额=买价×扣除率。这是在全国统一的粮食市场,是在计划体制向市场经济过渡期,是第一步税制改革的产物,随着市场经济的发展和企业现代制度的建立,粮食企业增值税的矛盾日显突出,进一步改革,完善粮食企业增值税征收率的要求越来越明显。今年四月,我们对我市粮食行业进行了全面审计,发现了增值税缴纳过程中税
At a meeting of the national grain circulation system reform conference, Premier Zhu Rongji pointed out that the grain circulation system has become an unmanageable one. This is undoubtedly the gospel of the entire grain buying and selling industry. Since December of 1993, the grain purchasing and marketing enterprises have implemented the Provisional Regulations of the People’s Republic of China on Value-added Tax issued by the State Council. The second paragraph of Article 2, 4, 5, 8 clearly stipulates that the value-added tax rate of the grain industry is 13%, the deduction rate of 10%, tax payable = current output tax - the current input tax, output tax = sales × tax rate; input tax = purchase price × deduction rate. This is the product of the first step of the reform of the tax system in the unified national food market and the transition from a planned system to a market economy. With the development of the market economy and the establishment of an enterprise modern system, the contradiction between the value added tax of grain enterprises has become increasingly prominent The requirements of further reforms and improvement of the VAT levy on grain enterprises have become more and more obvious. In April this year, we conducted a comprehensive audit of the grain industry in our city and found that the tax on the course of payment of VAT