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为了切实加强增值税管理,控制商流企业异常申报的发生。国家出台了取消商流企业年应税销售额180万元以下企业增值税一般纳税人资格和降低小规模纳税人征收率两条措施。我们根据财政部财税字[1998]113号文件精神,结合我市具体情况,全面认真地进行了贯彻执行,从中也发现了很多问题。一、关于商流企业取消一般纳税人资格的划转工作我市共有商业流通企业920户,7月份依照省国税局的规定已取消年应税销售额50万元以下的商流企业245户,近期又清理取消年应税销售额180万元以下的企业367户,两次共划转增值税一般纳税人612户,占原商业流通企业增值税一般纳税人920户的66.5%,截止目前我市还有商业环节增值税一般纳税人308户。二、划转后对税源的影响
In order to effectively strengthen the management of value-added tax, to control the occurrence of abnormal reporting business flow. The state promulgated two measures to abolish the taxpayers’ qualification of general taxpayers with an annual taxable sales amount of 1.8 million yuan for business flow enterprises and reduce the levy rate of small-scale taxpayers. According to the document of Cai Shui Zi [1998] No. 113 of the Ministry of Finance and in light of the specific conditions of our city, we conducted a thorough and earnest implementation and found many problems. First, on the flow of businesses to cancel the transfer of general taxpayers qualifications City, a total of 920 commercial circulation enterprises in July in accordance with the provisions of the Provincial Internal Revenue Service has abolished the annual taxable sales of 500,000 yuan business flow of 245, Recently, 367 enterprises with an annual taxable sales of less than 1.8 million yuan have been liquidated. There are 612 general taxpayers transferring value added tax on two occasions, accounting for 66.5% of the 920 households paying VAT in general for commercial circulation enterprises. Up till now, There are 308 commercial VAT taxpayers in the city. Second, after the transfer of the tax sources