关于增值税公用发票存根联滞留票专项查对中走逃企业有关情况的传递(国外英文资料).docVIP

关于增值税专用发票存根联滞留票专项核查中走逃企业有关情况的通报(国外英文资料) The national taxation bureau of guangdong province The guangdong tax letter [2007] 572 Report on the relevant situation of the enterprises in the special verification of the retention of special invoices for VAT Inland revenue of guangzhou and prefectures: In accordance with the unified deployment of the state administration of taxation, the whole province carried out the verification of the information on the retention of VAT invoices from January to May 2007. The information about the fleeing business is reported as follows: The total of 262 companies involved in the verification process was 262 million yuan, 29.53 billion yuan and 468 million yuan in taxes. A total of 18 stranded ticket holders in the province have gone missing, including 17 industrial enterprises and 17 commercial enterprises. The total value of the invoice was 1508, 28282.69 million yuan, and the tax was 4805.35 million yuan. From the special invoices for value-added tax stranded information verification results look, where enterprise key features: one is the business enterprise is given priority to, the registered capital is less, mainly is the rental income, main business is given priority to with wholesale, business variety is more, cross-industry business conduct, sales of the products and even the business scope of the tax registration on completely irrelevant; Second, the old enterprises that have been identified as ordinary taxpayers in the early days. Third, the tax burden is relatively low, with 11 enterprises with a tax burden of less than 1 percent and the lowest tax rates of 0 and 0.17% respectively. Verification results show that on the one hand, the taxpayer input deduction because of give up, hide the action that the sales revenue and cause a VAT invoice stub form stuck phenomenon exists generally, on the other hand also exposed the tax authority did not make full use of the relevant information in the daily management, timely found suspic