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Votes pipe out of the individual tax management "tax" misunderstanding

Author: RenBaoFu From: www.yourpaper.net Posted: 2010-06-21 09:47:22 Read:
[Paper Keywords] tax management of individual tax management invoice management tax votes pipe
[abstract] current "ticket tube tax" into "the only ticket given tax" misunderstanding, resulting in the approved tax levy individual industrial and commercial households reduce invoice function of alienation serious deviation from the track to be approved by the individual tax levied. Therefore, the tax authorities should strengthen the invoice certificate, in strict accordance with the relevant provisions of laws and administrative regulations, and to take the appropriate method to effectively strengthen tax collection and management of individual industrial and commercial households.
In recent years, many local tax authorities attach great importance to the individual tax tube tax "votes, and think this is a good way to strengthen tax administration. "Votes pipe tax did receive a certain effect in the early stage of implementation, but With the votes pipe the further implementation of the tax, taxpayers leave no stone unturned to refuse to provide invoices consumers to obtain a copy of the invoice difficult increasingly prominent. Votes pipe tax practice not only violates the People's Republic of China on Tax Collection and Management Act (hereinafter referred to as the "Administrative Law") and individual tax collection and management with approval of tax provisions, taxpayers can The multiplication of the machine, resulting in individual tax revenues decreased to some extent. The Yucheng County Local Tax Bureau, only the management of the catering industry, the hotel industry, individual tax, for example, into the council library individual catering industry in 2007, the hotel industry tax revenues of $ 97 million, down to 83 million in 2008. Investigation I believe that the reason for this phenomenon is that the ticket tube tax "into the" Only the votes given tax "misunderstanding, so that the the invoice function of alienation, also a serious deviation from the track to be approved by the individual tax levied .
and individual tax votes tube tax "status quo
Over the years, strengthening individual tax collection and tax administration in order to standardize and promote tax fairness, tax department in a useful exploration to take a variety of methods and effectiveness. To make individual tax collection and audit collection, over the years the tax department has been implementing the establish accounts work of the self-employed. However, taxpayers scale, quality of employees, tax authorities and the collection and management means many reasons, most of the individual industrial and commercial households did not establish the books. Type of taxpayer, the tax authorities of tax in accordance with the provisions of the Administration Law and its implementation rules, the implementation of the approved levy. Of course, approved by the tax authorities, the tax basis of the closer to the actual amount of production and management of taxpayers (turnover) is more reasonable. However, due to the tax approved in accordance with the requirements of the "Administrative Law", its workload, the tax department approved taxes on specific taxpayers are often difficult to obtain conclusive direct basis approved taxes often lack accuracy. In this case, some of the grass-roots tax authorities found in tax collection, some of the larger hotels, hotels and other business expenses are more concentrated, consumers ask for the invoice a larger proportion of the service industry, the use of the invoice with the size of the turnover more close tax basis, as they invoice the amount set forth in the way of a "tax" votes pipe (and later for practice, there are a small number of consumers do not invoice measure approved not billing rate). After constantly sum up, promotion, to the present, the tax department has been implemented in a variety of industries, the majority of taxpayers "way ticket tube tax".
The early stages of the implementation of the "tube tax" votes, the tax department to the invoice as a reference tool and adjunct approved tax has played a positive role to improve the accuracy of the tax approved, and promote the standardization of tax management and tax revenue The stable growth. However, with the full implementation of the approach, some tax authorities approved tax taken extreme practices of the the rely invoice tube tax, "tax" votes pipe has entered the the only tickets pipe tax "misunderstanding, a serious departure from Administration Law "approved tax requirements.
drawbacks, "ticket tube tax"
A serious departure from the specific requirements of the "Administrative Law" approved tax. "Tax Collection and Administration Law Implementation Rules" Article 37 of the approved methodology follows several individual industrial and commercial households tax payable to: "in reference to the local same or a similar industry operating with similar size and income level of the taxpayer's income amount approved; accordance with the approved costs plus reasonable expenses and profits and profitability; calculation or approved in accordance with the consumption of raw materials, fuel and power; approved in accordance with other reasonable method. using the aforesaid methods is insufficient to accurately assess should tax amount, at the same time using two or more methods approved "Currently, weak collection and management strength of the grass-roots tax authorities, in addition to the sources of revenue of the individual industrial and commercial households were scattered, difficult to manage, but also increased the difficulty of approved taxpayers tax payable. Therefore, part of the tax authorities in order to reduce the workload of the difficulty and approved tax approved tax on those without the tax payable on the accounts of individual industrial and commercial households taken only tickets tube tax approved method. The approved tax practice is a serious departure from the Administration Law, the specific requirements for approval of tax, to some extent, caused the loss of the tax, tax evasion, and also to the taxpayers an opportunity to exploit.
Invoice votes households drastically reduced. Who do not have the tax payable on the accounts of individual industrial and commercial households, part of the tax authorities take only tickets tube tax "approved method, a direct result of the sharp reduction of the invoice with counting the number of households. Based on the data of the Shangqiu Municipal Local Taxation Bureau of Statistics, in 2004 the full implementation tube tax "votes before the taxpayers of the city to use the land tax invoice 4500, August 2007, only 2987, decreased by more than 30%. Local Taxation Bureau of Shangqiu City in 2006 carried out within the city levied drain pipe inventory and revenue sources of the household census work, cleared levied drain pipe individual industrial and commercial households, 4365, the number of households is basically no use invoice Occupants .
Consumers difficult to ask for an invoice. Prior to the implementation of "tax" votes pipe, taxpayers rarely refused invoicing, the amount of the invoice for the verification of the taxpayer's actual amount of production and management does have a very high reference value. The major tax invoice for reference in the tax department, the taxpayer minimize invoicing, invoicing or use of false invoices, will become the direct selection of them to pay less tax. The taxpayers often refused to consumers under various pretexts invoice or invoices do not give consumers discounts, gratuities as bait. This also led to the practice of the tax authorities use the invoice usage of the taxpayer to verify the taxpayer's actual production and operation amount lost its proper reference value.
Increase in false invoices. Supply invoice votes pipe tax, the tax authorities according to the amount of tax the taxpayer actually paid the tax burden of the invoice amount of 6% to 10%. Fixed invoices denominations of $ 100, for example, the taxpayer to the tax department to purchase a tax invoice to pay 600 yuan, 1,000 yuan, and false invoices generally less than 100 yuan can buy, using false invoices can save a no small expense. Compared with the huge revenue cost is not high, the risk of using false invoices. On the one hand, the lower the level of technical equipment requirements of ordinary invoice printing, counterfeiters can easily print out enough to spurious false invoices, so that consumers and the tax authorities can not visually identify true and false; hand, according "Invoice Management of the People's Republic of China stipulates that selling fake invoices, to be punished by a fine of not less than 10,000 yuan but not more than 50,000 yuan; using false invoices, only to be punished by a fine of not less than 10,000 yuan. The lower cost of risk caused by the use of false invoices to the spread of false invoices. This is seriously disrupting the order of the tax collection, resulting in a tax loss.
Invoice Report violation investigated difficult. With the increase of illegal behavior taxpayer refused invoicing, use of false invoices, the tax authorities to investigate and deal with invoices illegal but appeared to be inadequate. Investigated invoice of violation in the opinion of some grass-roots units, both time-consuming and laborious, punishment is difficult, the actual implementation more difficult, it would not increase the number of taxes. These basic units of the reported cases, and other acts of violation of law under this misconception led inadequate investigation, a serious setback to the report from the masses of enthusiasm, resulting in refused to invoicing, use of false invoices and other illegal acts to be getting worse.
out of the ticket tube tax "misunderstanding regression invoice documents. Effectively strengthen the administration of tax collection for the individual industrial and commercial households
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