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本文通过对我国大连市、上海市、郑州市三大期货交易市场增值税管理现状的调查与分析,指出我国期货增值税管理政策中存在不统一、不规范等问题。着眼于期货市场的发展,提出了加强货物期货交易增值税管理的几点建议:补充、完善现行货物期货交易增值税政策,规范、统一税收管理模式;适应货物期货市场发展的现实需要,给予特殊的税收政策;做好增值税管理各项制度、措施的衔接;提高税务人员素质,加强专业化管理。
Through the investigation and analysis of the status quo of the management of value-added tax in the three major futures markets in Dalian, Shanghai and Zhengzhou, this paper points out that there are some problems such as the non-uniform and non-standard in the management of China’s futures value-added tax. Focusing on the development of the futures market, some suggestions on strengthening the management of the VAT on the goods and futures transactions are put forward: supplementing and perfecting the current value-added tax policy on the futures trading of goods, standardizing and unifying the tax administration mode; adapting to the actual needs of the futures market of goods, Tax policy; do a good job in various systems and measures of value-added tax management; improve the quality of tax officers and strengthen professional management.