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增值税以不含增值税税额的价格为计税依据,实行统一的购进扣税法,以购进货物取得的发票上注明的增值税额进行抵扣,为配合增值税抵扣环节的正常进行启用收购专用发票、由于收购专用发票应用较为广泛,采用收购单位自行填开,自行抵扣的管理办法,在填开和抵扣环节中产生虚开,代开,填大头小尾发票,抵扣不实现象屡见不鲜.从我们对所属七户企业使用的收购发票的检查中,主要发现以下几个问题:1、已开据出的收购发票长期不付款.挂在应付帐款科目,一户商业企业从新疆收购棉短绒,销售给本地一纺织企业,自96年10月份购进,同月又售出,但至今未付款.金额35万余元.2、弄虚作假开具收购发票(1)一企业开据出两份收购专用发票,身份证中其它项目均一样.但身份证号码却不同,另两份收购发票身份证号码相同,但其它内容却是不一样的.(2)开据的收购专用发票号码是市区的,地址却是县区的,而有的收购专用发票上开出的地址根本不存
Value-added tax (VAT) excluding tax is used as the basis of tax calculation. A uniform purchase deduction tax law is adopted to deduct the amount of VAT indicated on the invoice obtained for the purchase of goods. In line with the normal implementation of VAT deduction Enable the acquisition of special invoices, due to the acquisition of a wider range of special invoices, the acquisition unit to fill in their own, deductible self-management approach to fill in and deductible links generated false, on behalf of open, fill in the small end of the invoice, the deduction is not The realization of the phenomenon is not uncommon.From our inspection of the acquisition invoices used by the seven companies, mainly found the following questions: 1, has been out of the purchase invoice long-term non-payment hanging in the accounts payable accounts, a commercial enterprise Acquisition of cotton linter from Xinjiang, sales to a local textile enterprise, purchased since October 1996, sold in the same month, but has not yet paid. The amount of 35 million yuan .2, fraudulent issued a purchase invoice (1) a business open According to the acquisition of two special invoices, identity cards in other projects are the same, but the ID number is different, the other two copies of the purchase invoice ID number the same, but the other content is not the same. (2) invoice number Urban area, the address is the county, while others acquire the special invoice address does not exist