增值税运行过程中存在的若干问题及对策（Problems and Countermeasures in the process of value-added tax operation）.docVIP

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增值税运行过程中存在的若干问题及对策（Problems and Countermeasures in the process of value-added tax operation）.doc

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增值税运行过程中存在的若干问题及对策（Problems and Countermeasures in the process of value-added tax operation）

增值税运行过程中存在的若干问题及对策（Problems and Countermeasures in the process of value-added tax operation） Problems and Countermeasures in the process of value-added tax operation Problems and Countermeasures in the process of value-added tax operation 2008-12-20 15:15:35 In December 31, 1993 the State Council issued the 134th orders Provisional Regulations on value-added tax in Peoples Republic of China in December 25th of the same year, the Ministry of Finance issued the implementation of the Interim Regulations of Peoples Republic of China VAT rules, both from January 1, 1994 onwards, the value-added tax as one of the main tax categories of taxes, in the course of its operation has highlighted the problems, the specific performance as follows several aspects: First, there are defects in the law. 1, according to the Peoples Republic of China tax collection and administration law, the thirty-fifth sixth paragraphs, the tax authorities have the right to determine their tax payable, one of the circumstances refers to the taxpayers declaration of tax basis is obviously low, and without good reason. And thirty-sixth between enterprises or foreign enterprises set up in the territory of China engaged in production or business operations, places of business transactions with its associated enterprises, shall pay the price, charges or fees in accordance with the business transactions between independent enterprises; not according to business dealings between collect or pay the price, costs, and reducing its taxable income or income, the tax authorities have the right to make reasonable adjustments. In the two of the VAT in the daily collection has shown the formulation of the legal provisions such as defects, two B enterprise value-added tax payers and related enterprises, a business enterprise for the acquisition of waste materials, and meet all the requirements shall be exempted from value-added tax, enterprise B VAT general taxpayer, enterprise through increase form higher than the u