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Recommendations on improving the tax administration of the VAT "four small ticket"

Author: WangLei From: www.yourpaper.net Posted: 2010-06-20 02:50:54 Read:
Paper Keywords: VAT "four small ticket" the basic principles of tax administration proposes
Abstract: Analysis of the design principles of the VAT and VAT "four small ticket tax administration, the existing problems, on the basis of summing up the existing tax collection and auditing experience, a complete set of value-added tax" four small ticket tax administration recommendations. Follow the design of the basic principles of the VAT system, improve tax administration of VAT "four small ticket", has become a tax system at this stage to strengthen tax administration priority.
VAT France since the first in 1954, because of its neutral characteristics have been adopted in most countries of the world. Also achieved good results since the 1994 tax reform, the full implementation of VAT, basically meet the needs of the development of the socialist market economy, but at the same time it is undeniable that, due to the reasons for the design and method of operation, so that the current value-added tax tax administration there are not wholly satisfactory, especially for the value-added tax "four small ticket tax management issues have become increasingly prominent, seriously affecting the benign operation of the tax administration. VAT "four small ticket" usually refers to the four transportation invoices, waste materials invoices, purchase of agricultural invoice of imported goods levied by the customs VAT payment of VAT deduction certificate. Follow the design of the basic principles of the VAT system, improve the tax administration of VAT "four small ticket", has become the tax system at this stage to strengthen tax administration work is imperative.
First, the basic principles of the VAT system design
1. Stable and moderate income and sufficient flexibility. From the national tax practice, the tax structure of the development trend of double tax structure is a modern both direct and indirect taxes, value-added tax for its excellent neutral characteristics in the national tax structure (except for a few countries such as United States, Japan ) has an important position, obtained through the VAT revenue accounted for the proportion of the total income of a government is very high in our country even more than 3O%. Timely, secure access to tax revenues and increase at a certain speed automatically according to the economic development of great significance for the function of our government, which is to increase the proportion of two and revitalization of the fundamental requirements of the fiscal. Improve the value-added tax levied on a broad multi-link, the value added of economic activities as the basis for taxation, and economic growth positively correlated with a relatively high level.
2. The tax cost is minimized. Western tax theory description. Tax for taxpayers is a painful thing, give it brings disutility. This is mainly due to three aspects: The first is the tax reduce its income level; order to accurately taxes, taxpayers need to establish save tax information, tax registration, tax examination; due to the taxpayer's sense of unfairness, tax and tax evasion, the final outcome of the game is the taxpayers awareness of the general decline in the cost of collection and management will be increased step by step. Therefore, in order to reduce the tax to the taxpayer disutility, VAT should be designed to minimize the implementation cost of the taxpayer and a sense of unfair treatment. At the same time, for law enforcement, the VAT tax costs. 'Principle requires that the system designed to facilitate the administration and collection. The principle is that a good tax system must be the government's tax administrative capacity to adapt, must help to reduce the administrative costs of the tax authorities and taxpayers to pursue cost.
3. Tax neutral and promotions from. Any taxation system design. Need to consider two factors - fairness and efficiency, and strive to achieve an optimal equilibrium point between (certain social welfare function as a constraint) 0 traditional tax theory, the market is considered in general terms can spontaneously effective operation, revenue neutral tax to refrain from interfering in the allocation of resources, so as not to distort the economic behavior of the parties. But the reality is that any kind of tax will have an impact on the conduct of the parties, unless the Government is not taxed. Which is almost impossible. Modern tax theory is more suitable for the principle of tax neutrality refers to acknowledge certain income tax will cause the loss of efficiency under the premise of seeking to minimize efficiency loss.
4. Fair with international practice. The basic principles of the market economy is fair competition, taxation is an important part of the institutional environment of the enterprise competition, strive to give fair tax treatment of different economic nature, different industries, different parts of the enterprise is to establish and improve the socialist market economic system an inherent requirement. With China's accession WI'O, United Nations wI'O, developed a series of measures aimed to promote trade liberalization, intellectual property protection, anti-dumping rules, bear become Rong Member States means that the enjoyment of the rights and obligations. VAT, there is a move closer to WTO rules and follow national treatment, non-discrimination principles, in order to minimize trade disputes with other countries and to enhance the level of opening up to the outside world.
5. Simple and transparent management. The operation of the tax system is simple requirements on the design of the tax rate as much as possible to reduce the level of tax rates, collection and management system standard. Simple, unified, and to facilitate the collection and management of the tax authorities and the taxpayer the camera decision space, is conducive to the taxpayer to the tax expected to form a stable and reasonable and reasonable tax planning to optimize their economic behavior, and thus can reduce the subjective taxpayer resentment and reduce tax-related violations.
Second, the existing problems in the tax administration of the VAT "four small ticket"
With the control system security is fully opened, the tax authorities are more stringent VAT invoice management, especially the public security organs ongoing fight against VAT invoices crime special action, the criminals will be targets of crime steering can be used to offset tax invoices, profit-making and can also be used to offset tax "four small ticket" due to the use, management and other aspects, there are many loopholes for criminals an opportunity to exploit, "four small ticket" falsifying criminal cases increased rapidly, falsifying a huge amount of harm's largest tax-related crimes. For example, from Shandong Province, the IRS took two months "four small ticket" special tax inspection results, the value-added tax "four small ticket" use tax issues seriously the end of June, have been checked using the "four small ticket" enterprise 1380 households, a problem households 269 check up tax 34.16 million yuan, a fine of 669 million yuan, 83 million yuan, 41.68 million yuan in total fines. Guangxi Province has cracked together with the value of the case more than 500 million yuan issuing false VAT invoices, issuing false invoices case for deductible tax. 58 enterprises of the case involving six provinces, involved a large number, a huge amount, cracked the largest in the history of Guangxi together Beverages.
The VAT "four small ticket" f becomes. Tax issues in the following areas:
1. Transportation invoices, billing of waste materials invoices and purchase of agricultural invoice does not regulate more prominent, if only to fill in the amount, name, do not fill the quantity, unit price, etc.; purchase of agricultural invoice cast the payee signature, or not fill the address of the seller, the ticket upload content and in-kind match; transportation invoice will be various kinds of fees and shipping costs combined for shipping issued even purchased unable to obtain a VAT invoice price of the goods merged into the shipping, cause the drawee enterprises to expand the scope of tax deductible.
2. Imported goods levied by the Customs Duty Paid forged or altered situation is more serious. Recent discovery of VAT invoices cases, criminals as a deduction certificate is fake imported goods levied by the Customs Duty Paid falsifying the output tax deductible. VAT invoices to defraud export tax rebate to offset tax invoice. Illegal sale, illegal manufacture or sale of illicit manufacture of outstanding ordinary invoices and tax evasion crimes, rampant crime of falsifying the "four small ticket". These three types of crime is the number of cases registered involving a total value account for more than 95% of all tax-related crime.
3. On behalf of open, to borrow the problem is more prominent in the transport invoice, external falsifying problems are mainly concentrated in the waste materials on the invoice. Use the proceeds of the waste materials invoice enterprises uncontrollable off management more difficult, recycling of waste materials enterprises falsifying a more serious problem. Third, improve the tax administration of the VAT "four small ticket" proposed
1. To strengthen the management of agricultural invoice. First, strict the agricultural inspection deductible off. The specific approach is: the general taxpayer in the acquisition of agricultural tax agency for inspection, and the site inspection by the tax authorities view the purchase of agricultural objects whether they are in line with the scope of deduction, the purchase price is reasonable, whether the number of real, how to pay amounts, whether the invoice is true and lawful compliance; Upon inspection, the inspection staff in the back of the invoice acquisition certificate or ordinary stamped "agricultural inspection seal", as the basis for input tax deduction. Strict agricultural invoices and check off. Due to the processing of agricultural products production VAT general taxpayer, invoicing with both buying and selling information asymmetry, the problem is not easy to find, on the one hand, can get an invoice but are not required to obtain or invoice after this reporting to offset tax, according to the relevant provisions of the Tax Collection and Administration Law "and" invoice management approach, whether the buyer or the seller with must be "tax evasion" or "Failing to obtain provisions from the invoice" strict penalties; On the other hand, be held criminally responsible for falsifying the purchase of agricultural invoices in strict accordance with the new "Criminal Law" the relevant provisions of of falsifying tax deduction certificate to deal with a shock mole a purpose. Third, the the strict trading of goods clearing off. Improved payment for general VAT taxpayers who purchase the actual situation of the agricultural products are mostly settled in cash based, one-time purchase price of the goods in more than 1,000 yuan, strict bank bills settlement in strict accordance with the relevant provisions of the financial accounting system, the taxpayer, payment, change of cash settlement for the transfer and settlement, to curb taxpayers falsifying the source, opened on behalf of the phenomenon of the purchase of agricultural invoice.
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