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On the perfection of the value-added tax "four small" tax management recommendations

Author: WangLei From: www.yourpaper.net Posted: 2010-06-15 19:57:30 Read:
Keywords: the value-added tax "four small"   principles; the tax problems in the management of
Abstract: analysis of VAT design principles and value-added tax "has four small ticket revenue management problems, on the basis of the value-added tax collection and auditing experience on existing, put forward suggestion on value-added tax" tax management four tickets.Following the basic principles of the VAT system, improve the tax administration of value-added tax "four small", has become a pressing matter of the moment is to strengthen tax administration of tax system.
Value-added tax since 1954, France's first because of its good, neutral characteristic by most countries adopt.Since our country carried out value added tax comprehensive tax reform in 1994 also achieved good results, basically meet the needs of the development of socialist market economy, but at the same time, it can not be denied that, due to the design and the specific operation method, some not just as one wishes place makes the current VAT tax management, especially the issue of tax administration of value-added tax "four small" have become increasingly prominent, seriously affected the healthy operation of China's tax revenue management.Value-added tax "four small" usually refers to the invoice, the invoice of waste materials, transportation invoices, purchase of agricultural products import customs VAT payment book the four VAT deduction vouchers.Following the basic principles of the VAT system, improve the tax administration of value-added tax "four small", has become a pressing matter of the moment is to strengthen tax administration of tax system.
The basic principle, the value-added tax system design
1 stable income moderate and full of elasticity.From the current national tax practice, development trend of tax structure is the double tax system structure and a modern direct and indirect taxes, value added tax in the tax structure in the world in the neutral features excellent (in addition to the United States, Japan and other countries) has an important position, achieved through the value-added tax revenue accounted for a government revenue ratio is quite high, even in China reached more than 3O%.In time, to gain the stable tax income and according to the economic development of automatic according to a certain speed increased, is of great significance to realize the function of our government, which is the basic need to improve the two proportion and revitalize finance.The perfect of value-added tax levied on many links to wide, value added tax according to economic activity, and is related to the degree of economic growth is quite high.
2 tax cost minimization.That western tax theory.Tax is a painful thing for taxpayers, will bring negative effect to the.This was mainly due to three aspects: the first is the tax to reduce its income level; second is to tax, taxpayers need to establish the preservation of relevant tax information, tax registration, subject to tax inspection; third is due to the taxpayer's sense of injustice, tax and tax evasion last game result is generally decreased the taxpayer consciousness, administration cost will rise step by step.So in order to reduce the negative effect of the tax to the taxpayer from the execution cost, should as far as possible to reduce the taxpayer and unfair treatment in the design of value-added tax.At the same time, the law enforcers, value-added tax cost most. 'requirements of the principle of system design is convenient for management and collection.The principle is that the system must be with the government administrative ability, must be beneficial to reduce the management cost of tax authorities and taxpayers has cost.
3 of tax neutrality and concessions from less.Any kind of tax system design. From the aspect needs to consider two factors -- fairness and efficiency, and strive to achieve an optimal balance between the two (in the social welfare function as a constraint) 0 traditional taxation theories, the market is considered to be the effective operation of spontaneously, tax neutrality requirements the tax should not interfere with the allocation of resources, so as not to distort the economic behaviour.But the reality is that any kind of tax will affect the behavior of the party concerned, unless the government does not levy.But it is almost impossible.So the modern tax theory is more suitable for the principle of tax neutrality, refers to the recognition of minimization is achieved certain income to seek efficiency loss of tax will cause loss of efficiency.
The 4 fair and international practice.The basic principles of the market economy is fair competition, tax is an important part of the institutional environment of enterprise competition, try to give fair tax treatment for different economic types, different industries, different areas of the enterprise, is the establishment of the socialist market economic system and improve the internal requirements.With China's accession to the WI'O, the United Nations wI'O formulated a series to promote the liberalization of trade, intellectual property protection, anti-dumping rules, become the Rong member means the rights and obligations of the bear.There is a close to the WTO rules and follow the national treatment, non-discrimination principle problems in value-added tax, to try to reduce the trade dispute and improve the level of opening up.
5 simple and transparent management.Tax has the advantages of simple operation requirements in the design of tax rate as far as possible to reduce the tax rate level, the collection system specification.Simple, unified, collection and management for tax authorities and taxpayers reduce camera decision space, is conducive to the formation of stable and reasonable tax burden of taxpayers expect and plan to optimize their economic behavior reasonable tax, thus can reduce occurrence of taxpayers from the subjective emotional conflict and reduce the tax-related violations.
There are two, value-added tax "four small" tax management problems
With the full opening of the anti-forgery tax control system, the tax authorities of the value-added tax invoice management more strictly, especially the public security organs continue to campaign against the VAT invoices crime special action, the criminals will commit the crime target can be used for other invoices tax profits, and can also be used to offset tax "four small" due to in the use, management and other aspects has many loopholes and give criminals an opportunity to exploit, falsely making out "four small" crime of falsely making out rapidly, huge amount, to become the greatest harm tax crime.For example, from the National Tax Bureau of Shandong Province during the two months of "four small" tax special inspection results, the use of tax value-added tax "four small" serious as of the end of 6, have been examined using the "four small" enterprises 1380 households, 269 households have problem, Zhabu tax 34160000 yuan, a fine of 6690000 yuan, fines 830000 yuan, a total of 41680000 yuan.Guangxi Province recently uncovered a value of false invoices, false value added tax 500000000 yuan used to offset tax invoice.The case involves 6 provinces and 58 enterprises, the large number of suspects, the amount is huge, the largest case is cracked in the history of Guangxi.
Value-added tax "four small" f. Tax problems mainly in the following aspects:
1 transportation invoices, invoices for scrap material and agricultural products purchase invoices not standard is more prominent, such as the only fill the amount, name, quantity, unit price, not fill; agricultural product purchase invoice investment and have the recipient sign, or is not filled in the sale of tickets in the contents of the detailed address, inconsistent with the physical; transport invoice will be all kinds of fees and freight and freight invoices, and even the purchase would not obtain special VAT invoice price of the goods into the freight, causing the drawee enterprises to expand the scope of tax deduction.
2 import customs VAT payment book forged, altered the situation is more serious.Case of the VAT invoices found recently, criminals is to fake import customs VAT payment book as deduction vouchers, Xukai VAT deduction.Falsely making out special invoices for value-added tax or for export rebates, tax invoice. Illegal sale, illegal manufacture or sell illegal manufacture of ordinary invoice and tax evasion crime of falsely making out outstanding, "four small" rampant crime.This three kinds of crime either case number or involving a total value account for more than 95% of all crimes.
The 3 generation of open, borrow more prominent problems in transportation invoices, foreign false questions focused on the invoice of waste materials.Due to the use of invoices for scrap material enterprises input tube not to live, to output management more difficult, therefore, foreign false waste recycling business more serious problems.
Three, improve the value-added tax "four small" tax management recommendations
1 strengthen agricultural products invoice management.One is the strict inspection of agricultural products offset off.Specific approach is: for taxpayers in general apply to the tax authorities in the purchase of agricultural products, the tax authorities to field inspection, check the purchase of agricultural products if the object belongs to the scope of deduction, the purchase price is reasonable, the quantity is true, how payment, invoice is authentic; upon examination in accordance with the provisions, the inspector with the "agricultural product inspection dedicated seal" on the back of the purchase certificate or the normal invoice, as the input tax deduction basis.Two is the strict checking invoices, agricultural product closed.Because of the agricultural products processing production value-added tax general taxpayer, in the invoice with the purchase and sale of the asymmetric information, problems of difficult to find characteristics, on the one hand, to get the invoice but not made in accordance with the regulations, or of obtaining invoices not declared after deducting tax money, according to the "tax collection and management law" and "invoice management measures" of the relevant provisions, whether the buyer or the seller, should press the "tax evasion" or "of obtaining invoices not according to stipulations" provisions strictly punishment; on the other hand, for the purchase invoice Xukai agricultural products
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