决战棋牌

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                      1. 增值税运行过程中存在的若干问题及对策

                        1993年12月31日国务院第134号令发布了《中华人民共和国增值税暂行条例》,同年12月25日财政部发布了《中华人民共和国增值税暂行条例实施细则》,两者均从1994年1月1日起实施,增值税作为流转税主体税种之一,其在运行过程中已突显其存在的诸多,具体表现了以下几个方面
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                          1993NIAN12YUE31RIGUOWUYUANDI134HAOLINGFABULE《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》,TONGNIAN12YUE25RICAIZHENGBUFABULE《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLISHISHIXIZE》,LIANGZHEJUNCONG1994NIAN1YUE1RIQISHISHI,ZENGZHISHUIZUOWEILIUZHUANSHUIZHUTISHUIZHONGZHIYI,QIZAIYUNXINGGUOCHENGZHONGYITUXIANQICUNZAIDEZHUDUO,JUTIBIAOXIANLEYIXIAJIGEFANGMIAN:

                          一、在上存在着缺陷。

                          1、YIJU《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGGUANFA》DI35TIAODI6KUANSHUIWUJIGUANYOUQUANHEDINGQIYINGNASHUIKUANQINGXINGZHIYISHIZHI“NASHUIRENSHENBAODEJISHUIYIJUMINGXIANPIANDI,YOUWUZHENGDANGLIYOUDE。”HEDI36TIAO“HUOZHEWAIGUOQIYEZAIJINGNEISHELIDECONGSHISHENGCHAN、JINGYINGDEJIGOU、CHANGSUOYUQIGUANLIANQIYEZHIJIANDEYEWUWANGLAI,YINGDANGANZHAODULIQIYEZHIJIANDEYEWUWANGLAISHOUQUHUOZHEZHIFUJIAKUAN、FEIYONG;BUANZHIJIANDEYEWUWANGLAISHOUQUHUOZHEZHIFUJIAKUAN、FEIYONG,ERJIANSHAOQIYINGNASHUIDESHOURUHUOZHESUODEEDE,SHUIWUJIGUANYOUQUANJINXINGHELIDIAOZHENG。”SHANGSHULIANGTIAOZAIDUIZENGZHISHUIRICHANGZHENGGUANZHONGYIXIANXIANCHUFALVTIAOKUANZHIDINGSHIDEQUEXIAN,RUJIAYILIANGQIYEWEIZENGZHISHUINASHUIRENQIEWEIGUANLIANQIYE,JIAQIYEWEIFEIJIUWUZISHOUGOUQIYE,YOUFUHEMIANZHENGZENGZHISHUIDEYIQIEYAOJIAN,YIQIYEWEIZENGZHISHUIYIBANNASHUIREN,JIAQIYETONGGUOJIAJIAXINGSHIJIGAOYUWUGUANLIANDEDISANFANGJIAGEXIAOSHOUJIYIQIYE,YIQIYEYIFAQUDEJIAQIYEKAIJUDEFEIJIUWUZISHOUGOUZHUANYONGFAPIAODE10%DIKOUJINXIANGSHUIE,《ZHENGGUANFA》DI35TIAODI6KUANHEDI36TIAOZHONGWEILIEMING“JISHUIYIJUMINGXIANPIANGAO,YOUWUZHENGDANGLIYOUDE”QINGXING,ZAIZENGZHISHUIZHENGGUANGUOCHENGZHONGZHAOBUDAOFALVYIJULAIDUIJIAQIYESHISHICHACHU,DUIYIQIYEYEWEIZUOJINXIANGSHUIEZHUANCHUDEXIANGGUANGUIDING。

                        决战棋牌   2、GUANYUNASHUIRENWAICHUJINGYINGHUODONGGUANLISHIXIANDESHEDINGRONGYICHUWENTI。GENJU《ZHENGGUANFA》SHISHIXIZEDI21TIAOSUOCHENG“CONGSHISHENGCHAN、JINGYINGDENASHUIRENWAICHUJINGYING,ZAITONGYIDILEIJICHAOGUO180TIANDE,YINGDANGZAIYINGYEDIBANLISHUIWUDENGJISHOUXU。”GUOSHUIFA[2003]47HAOWENYOUDUIXIZEDI21TIAOZUOCHUJIESHIWEI“YINGDANGSHIYINASHUIRENZAITONGYIXIAN(SHI)SHIJIJINGYINGHUOTIGONGLAOWUZHIRIQI,ZAILIANXUDE12GEYUENEILEIJICHAOGUO180TIAN。”SHANGSHUDEGUIDINGZAISHUISHOUSHIJIGONGZUOZHONGZAOYUGANGAYISHIYUGUOJIGUANLIBUFUERSHIANZHAOGONGLIJISUANYIBANBANNIANWEI181TIANHUO182TIANHUO184TIANSANSHINASHUIRENZAILEIJIZHI179TIANTINGYE,ZAIDI181YOUKAIYEHUOFUYEYOUZHINENGCONGTOUSUANQI,YIZAOCHENGLOUGUANHUDEFASHENG。

                          二、总局规范性文件与行政法规相冲突。

                        决战棋牌   GENJU《ZHENGGUANFA》DI23TIAO“GUOJIAGENJUSHUISHOUZHENGSHOUGUANLIDEXUYAO,JIJITUIGUANGSHIYONGSHUIKONGZHUANGZHI,NASHUIRENYINGDANGANZHAOGUIDINGANZHUANG,SHIYONGSHUIKONGZHUANGZHI,BUDESUNHUIHUOSHANZIGAIDONGSHUIKONGZHUANGZHI”,ZHEIYITIAOBIAOMINGLEFALVFUYUSHUIWUJIGUANTUIGUANGSHIYONGSHUIKONGZHUANGZHIDEQUANLI,YUSHIGUOSHUIFA(2000)183HAOGUIFANXINGWENJIANGUIDING“ZI2000NIAN1YUE1RIQI,QIYEGOUZHIZENGZHISHUIFANGWEISHUIKONGXITONGZHUANYONGSHEBEIHETONGYONGSHEBEIFASHENGDEFEIYONG,ZHUNYUZAIDANGQIJISUANJIAONASUODESHUIQIANYICIXINGLIEZHI;TONGSHIKEPINGGOUHUOSUOQUDEDEZHUANYONGFAPIAOSUOZHUMINGDESHUIECONGZENGZHISHUIXIAOXIANGSHUIEZHONGDIKOU”,ER《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》ZHONGDI10TIAODI1KUANGUIDING“GOUJINGUDINGZICHAN”BUDECONGXIAOXIANGSHUIEZHONGDIKOU,XIANERYIJIAN,ZONGJUGUIFANXINGWENJIANYUXINGZHENGFAGUIFASHENGLECHONGTU。ZAISHUISHOUSHIJIGONGZUOZHONG,YI“SHIDANGJIANQINGQIYESHIYONGSHUIKONGXITONGDEFUDAN”LAIJIESHI,YESHIDUIXINGZHENGFAGUIZHIHOUYUZHENGGUANXUYAODEWUNAIZHIJU。

                          三、“三小票”在增值税抵扣设计上的问题。

                          JUTIBIAOXIANZAI:

                        决战棋牌   1、“YUNSHUFAPIAO”、“NONGFUCHANPINTONGYISHOUGOUZHUANYONGFAPIAO”、“FEIJIUWUZITONGYISHOUGOUZHUANYONGFAPIAO”JUNYOUSHOUGONGKAIJU,MEIYOUQUANGUOTONGYIDEZHISHI,YEMEIYOUYOUXIAODEFANGWEICUOSHI,HENRONGYIBEIXUKAIHEFANGZHI,ERQIEBUYIFENBIANZHENWEI,YEWUDEZHENSHIXINGYEJIAONANQUEDING,TONGSHIHAICUNZAIZHEDALIANGDEXIANJINJIAOYI。

                          2、ZAIZHUANXIANGJIANCHAZHONG,FAXIAN“SANXIAOPIAO”YICONGGUOQUDANYIDESHANGMAOQIYEZHUBUMANYANDAOSHENGCHANXINGQIYE,CONGERDAOZHIZENGZHISHUINASHUIRENYOULINGSHENBAO、FUSHENBAOXIANGDISHUIFUZHENGCHANGSHENBAOZHUANBIAN,RU“TIEBEN”ANJIAN,HUAIANDE“2.26”ANJIAN,“HENANXUCHANG”ANJIAN,ZHEIXIETEDAANJIANDEFASHENG,BUDEBUYINQIWOMENDUIWAIBUHENEIBUGUANLIYIJI“SANXIAOPIAO”KEYIDIKOUJINXIANGSHUIEDEFANSI。

                          四、企业的库存商品如何处置引发争议。

                          ZAISHUISHOUZHENGGUANGONGZUOZHONG,DUIQIYEDEKUCUNSHANGPINRUHECHUZHI?JICENGYIXIANRENYUANPUBIANGANDAOKUNHUOHUOJISHOU,JUTIBIAOXIANZAI:

                        决战棋牌   1、ZENGZHISHUIYIBANNASHUIRENBEIQUXIAOZIGEHOURENGRANSHENGCHANJINGYINGDE,ZHENDUIQIWEISHIXIANXIAOSHOUDEKUCUNSHANGPIN,YOUDERENRENWEIYINGANSHENGCHANXINGQIYE6%DEZHENGSHOULV、SHANGYEQIYE4%DEZHENGSHOULVZHENGSHOUZENGZHISHUI;YOUDERENRENWEI,WEISHISHIXIAOSHOUDEKUCUNSHANGPIN,ZAIGOUJINSHIYIBEIQIYEYIFASHENQINGQUANEDIKOULE,YINGANQISHIYONGSHUILVJINXINGJINXIANGSHUIEZHUANCHUBUJIAOZENGZHISHUI,BUCUNZAIZHONGFUJIAOSHUIDEQINGXING,DANZAISHIJICAOZUOZHONGZHEIYIZUOFAYOUZHAOBUDAOFALVYIJU。

                        决战棋牌   2、ZHENDUIYIFASHENQINGZHUXIAODEKUCUNSHANGPINRUHECHUZHI,YOUDERENRENWEISHUIWUJIGUANZAIPIZHUNQIZHUXIAOZHIQIAN,YINGJIANGZHEIBUFENWEISHIXIANXIAOSHOUDEKUCUNSHANGPINYINGZUOJINXIANGSHUIEZHUANCHUBUJIAOZENGZHISHUI,YOUDERENRENWEIBUYINGZUOWEIJINXIANGSHUIEZHUANCHU,QIKUCUNSHANGPINRENYOURENCHUZHI,JIUYOUKENENGYINQIEYIZHUXIAODEQINGXINGFASHENG。

                          3、改变税务机关的纳税人,有的人认为在注销税务表中注明其库存商品,纳税人必须向迁入地税务机关提供此项资料,迁出地税务机关也可向纳税人拟迁入地税务机关网上公布其库存商品,以便迁入地税务机关对其管理。 转载请注明来源。原文地址:http://gxkelong.com/html/yanjiu/20190719/8182561.html   

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