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为进一步加强金融保险企业的营业税管理,合作市国税局稽查局近日对辖区内的22户金融保险企业1998年营业税提缴情况进行了专项检查,共查补税款4522.59元。这次检查,发现普遍存在的问题有:1.将收取的服务费、邮电费、工本费收入未并入营业额提缴营业税,计1722.95元。按财政部、国家税务总局财税字(1997)045号文件规定,金融机构在提供金融劳务的同时,销售账单凭证、支票等属于应征收营业税混合销售行为,应将此项销售收入并入营业额中征收营业税,以及根据《中华人民共和国营业税暂行条例》
In order to further strengthen the business tax management of financial and insurance enterprises, the cooperative inspection bureau of the State Taxation Administration recently conducted special inspections on the business tax levies of 22 financial and insurance enterprises in its jurisdiction over a total of 4,522.59 yuan. The inspection and found that the prevailing problems are: 1. Will be charged service fees, postage, fee income not incorporated into the turnover of sales tax, total 1722.95 yuan. According to the Ministry of Finance and State Administration of Taxation Cai Shui Zi (1997) No. 045 document, financial institutions in the provision of financial services, sales invoices, checks and other belong to the sales tax should be levied mixed sales should be the sales revenue into revenue In the business tax levied, and in accordance with the “Provisional Regulations of the People’s Republic of China on Business Tax”