增值税小规模纳税人税收管理探讨（Discussion on tax administration of small scale taxpayers with added value tax）.docVIP

增值税小规模纳税人税收管理探讨（Discussion on tax administration of small scale taxpayers with added value tax） Discussion on tax administration of small scale taxpayers with added value tax The website Lingxian County tax tax public tax service tax consulting Return to the Provincial Bureau of master | returned to the PUC station Current position: Bureau of home page Lingxian County Lingxian County national tax theory research Discussion on tax administration of small scale taxpayers with added value tax Release time: 2009-08-20 16:04:52 font: [large, medium and small] Small scale taxpayers value-added tax for its financial accounting are not perfect, the tax revenue in the proportion is not high, coupled with the strength of the grass-roots tax department personnel, in the small scale taxpayer tax management also has some weak links. First, value-added tax small-scale taxpayers tax management problems (1) awareness of tax payment in accordance with the law needs to be improved. Most of the small-scale taxpayers are private enterprises, and most of the legal persons of these enterprises do not have a strong sense of tax payment. They tend to cherish the idea that they can pay less and pay less and steal a little. Companies that hire accounting personnel by personal interests, responsible only to the owner, the boss agrees, do everything possible to help enterprises of tax evasion. (two) financial accounting is unsound. Small scale taxpayers tend to business accounting personnel quality is not high, some accounting or part-time, cannot be established, as required by the tax authorities, custody ledger, or book is not perfect, some even have no accounting personnel, no account, some just to set up accounts payable to the tax authorities monthly tax declaration, and to apply for the invoice purchasing and other related matters. (three) enterprise sales revenue is difficult to control. Because the number of small-scale taxpayers, widely distributed, diverse businesses, operating co