增值税改革后,经过一年多的实施运行和磨合,税收收入有较大的增长,但在具体实施和操作运行中又暴露出许多问题,特别是利用增值税偷、逃、骗税现象相当严重,从检查中归纳如下几个问题。 一、在期初存货上做文章: (一) 虚增期初存货数量: 一些企业无物乱报存货,1995年案件查处中,某劳保企业在1993年底和1994年新旧帐交接时,将备查帐“委托代销商品” After the VAT reform, after more than a year of implementation and operation, the tax revenue has increased greatly. However, many problems have been exposed during the implementation and operation of the VAT. In particular, the use of value-added tax to steal, fled and tax fraud is quite similar Serious, from the inspection summarized the following questions. First, the inventory at the beginning of an article: (A) the number of stock inventory inflated at the beginning of period: some companies reported no inventory of goods, investigation of cases in 1995, a labor insurance business in 1994 and the end of 1994 the new old account transfer, Consignment goods "