新办企业增值税一般纳税人认定与监管研究（Study on the recognition and supervision of the general taxpayer of new value-added tax in New Enterprise）.docVIP

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新办企业增值税一般纳税人认定与监管研究（Study on the recognition and supervision of the general taxpayer of new value-added tax in New Enterprise）.doc

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新办企业增值税一般纳税人认定与监管研究（Study on the recognition and supervision of the general taxpayer of new value-added tax in New Enterprise）

新办企业增值税一般纳税人认定与监管研究（Study on the recognition and supervision of the general taxpayer of new value-added tax in New Enterprise） Study on the recognition and supervision of the general taxpayer of new value-added tax in New Enterprise Study on the identification and supervision of the general taxpayer of new value-added tax in new enterprise 2008-12-20 15:15:40 I. the problems existing in the identification and supervision of the current VAT payers (1) the establishment of the standards is contrary to the original intention of the tax reform. It is necessary for the value-added tax to divide taxpayers into general taxpayers and small-scale taxpayers. It has effectively implemented the principle of simplification and cost, and it is the need of the daily management of value-added tax. The general framework of the VAT payers general establishment and supervision measures formulated by the State Administration of taxation is scientific, systematic and practical. But the Ministry of Finance and the State Administration of Taxation in 1998 two document fully affirmed the value standard, and denied the accounting standards, the current value-added tax general taxpayer only the amount of standard in accounting standards. The scientific, systematic and practical applicability of the measures and regulatory measures have been questioned. In fact, long before the Ministry of Finance and the State Administration of Taxation in 1998 two document issued tax authorities on the implementation of the one leg of the general taxpayer, business sales of industrial enterprises 1 million yuan (Guoshuihan 1998 No. 156 States account card sound more than 300 thousand yuan, 1 million 800 thousand yuan) of commercial enterprises (Guoshuihan 1998 No. 156 regulations account card sound business enterprise more than 500 thousand yuan) above, to give confirmation of general taxpayers, not up to standard shall be canceled or not identified, the general taxpayer number decreased year by year. In th