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一、日常核查的重点1、应“免、抵”数的核查重点。根据财税[2002]7号文的要求,我们可以分析出影响应“免、抵”税额的主要数据有:内销销项税额、进项税额、出口销售额、进口料件组成计税价格、征税率、退税率、上述数据中,征、退税率由计算机控制,内销销项税额、进项税额由征税机关根据国内增值税征收要求进行监管,出口销售额由退税机关根据海关数据进行稽核。这些数据由多道环节控制形成,经过多次核查工作验证,我们认为基本是可信赖的。在核查工作中,只需要随机抽样若干家企业进行复核,就可以保证数据的质量。
First, the daily verification of the key 1, should be “free, arrived ” number of verification focus. According to the requirements of Caishui [2002] No. 7, we can analyze the main data that affect the amount of tax payable on “exemption and arrival”: domestic sales tax, input tax, export sales, taxable prices of imported materials and parts, In the above data, the levying and tax rebate rates are controlled by the computer. The domestic sales tax and input tax are regulated by the tax levying authority according to the domestic VAT levying requirements. The export sales are audited by the tax rebate authority on the basis of the customs data . These data formed by the control of many channels, after many verification verification work, we think the basic is trustworthy. In the verification work, only need to randomly sample a number of companies to review, you can ensure the quality of the data.