完善小规模纳税人税收管理政策的思考（Thinking of perfecting the tax management policy of small scale taxpayers）.docVIP

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2017-08-17 发布于河南
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完善小规模纳税人税收管理政策的思考（Thinking of perfecting the tax management policy of small scale taxpayers）.doc

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完善小规模纳税人税收管理政策的思考（Thinking of perfecting the tax management policy of small scale taxpayers）

完善小规模纳税人税收管理政策的思考（Thinking of perfecting the tax management policy of small scale taxpayers） Thinking of perfecting the tax management policy of small scale taxpayers Thinking of perfecting the tax management policy of small scale taxpayers 2008-12-20 15:11:07 The network management of 146 small, according to the operation state and the individual characteristics of small-scale taxpayers, combined with the process of information construction in China and the two phase of the successful experience in tax management, tax policy for small scale taxpayers should be further improved, to achieve network management, network management to gradually expand the coverage to the small scale taxpayer. At present, several main forms of a small scale taxpayer exists One is the annual sales below the required standards, and accounting is not perfect, VAT taxpayers not timely submit the relevant tax information. This part by the taxpayer fails to reach the general taxpayer, were excluded from the general taxpayer management. The taxpayer subjective to get the general taxpayer qualification. Two years in sales is below standard, sound accounting can timely submit tax related information, but the enterprise products (goods) with higher added value, tax deductible part in the companys products (commodities) cost proportion is low, according to the general taxpayer tax, the actual tax burden is far higher than the tax on small the size of the tax burden on taxpayers, so enterprises will choose tax according to small-scale taxpayers, do not take the initiative to apply for the general taxpayer. Some even reach the general taxpayer standards, will take a long account, in order to achieve the tax to break up the whole into parts, small scale taxpayers to. Three because of illegal operation or other reasons to cancel the general taxpayer qualification, and the transformation of the small scale taxpayer. Four is the implementation of the fixed charge of individual industrial and commercial h