现行废旧物资政策下的增值税流失及治理（The loss and management of VAT under current waste materials policy）.doc

现行废旧物资政策下的增值税流失及治理（The loss and management of VAT under current waste materials policy） The loss and management of VAT under current waste materials policy The loss and management of VAT under current waste materials policy 2008-12-20 15:15:34 Since the 1994 tax reform, according to Chinas national conditions and national sustainable development objectives, the state has given preferential policies of value-added tax on the waste materials as a renewable resource utilization, thereby reducing the waste of resources, improve the comprehensive utilization of resources and ability level, but the execution by policy in recent years the situation look, there is a large area of value-added tax loss, contrary to the national introduction of preferential tax policy intention. The reason, on the one hand is not perfect the local policies and regulations, on the other hand is some taxpayers drilling policy gaps, wantonly misappropriation of state taxes, but also some of the tax authorities to strictly strengthen the management of the reasons. In order to further standardize the economic order of the tax, the correct understanding and implementation of preferential policies of waste materials tax countries, conscientiously implement the State Council issued recently to build on the recent focus on saving social work notice requirements, improve the comprehensive utilization of resources to save resources and waste materials recycling tax preferential policies. This paper analyzes the following aspects and puts forward countermeasures. I. current status Recently, through the development of waste recycling business units and the use of tax inspection of waste materials production enterprises, we found that the waste recycling business units and the use of waste materials production enterprises existing situation and problems of the following aspects. (1) organization forms of waste materials enterprises. Since the cancellation of approval of the public security department for wa