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辽宁省鞍山市地方税务局直属分局对施工企业率先开展大票换小票工作,有效防范了发票虚开。过去,建筑工程开始后,由建设单位(发包方)仅就该项工程总体营业税进行一次性的代扣,总承包人将该项工程进行分包后,二包、三包商仍用这张代扣代缴完税凭证证明承包的工程已经完税,而地税局只能手工登记二包、三包金额和税额,征纳双方工作繁琐,不利于对税源的掌控。
Anshan City, Liaoning Province, Local Taxation Bureau directly under the branch of the construction enterprises took the lead in carrying out large votes for small votes, effectively preventing the false invoices. In the past, after the construction project started, the construction unit (the contractor) made a one-time withholding on the general business tax of the project. After the general contractor subcontracted the project, the second and third contracts still used the same withholding Tax payment receipts prove that the contracting project has been paid the tax, and the Inland Revenue Department can only manually register two bags, three bags of the amount and amount of tax, both cumbersome work, is not conducive to the control of the tax source.