河南省汤阴县税务局为了加强对期初存货已征税金的管理,制定了“一申报、二审核、三审批、四登记、五处理”和“双查双限”的管理办法。正确处理了国家和企业的分配关系,确保了新税制的顺利实施。 新税制实施之后,正确计算和处理期初存货已征税金是关系到能否保持税收稳定增长的大事。今年4月,在企业自行申报的基础上,该局对312户增值税一般纳税人进行了一次全面检查核实,共查出虚报已征税款497万元,占企业自报期初存货已征税金的15.1％。为了加强对期初存货已征税金的管理,该局建立了县局、征收单位和企业三级明细台帐,详细记录企业期初存货已征税金分离及动用情况,做到帐帐相符。 为了规范审批程序,该局制订了“一申报、二审核、 In order to strengthen the management of tax already collected at the beginning of the period, the Inland Revenue Department of Tangyin County of Henan Province has formulated the management measures of “one declaration, two audits, three examinations and approvals, four registrations and five handlings” and “double check and double limits.” Correctly handled the distribution of the state and enterprises and ensured the smooth implementation of the new tax system. After the implementation of the new tax system, the proper calculation and handling of the tax on the beginning of the inventory is a matter that concerns whether we can maintain steady tax revenue growth. In April this year, on the basis of self-declaration of enterprises, the Bureau carried out a comprehensive inspection and verification of 312 general taxpayers of value-added tax. A total of 4.97 million yuan of tax was found to be false, accounting for the tax already collected by the enterprises at the beginning of the period 15.1% of gold. In order to strengthen the management of the taxes already collected at the beginning of the period, the bureau established a third-level account of the county bureau, collection unit and enterprise, detailing the separation and utilization of the tax already collected at the beginning of the enterprise inventory, so that the accounts are consistent. In order to standardize the approval process, the council has formulated "a declaration, the second audit,