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1.增值税制不尽完善。个体、私营业户的绝大部分是增值税小规模纳税人。增值税对一般纳税人和小规模纳税人采取不同的征收办法。根据国税发[1994]058号通知的要求,个体户不允许代开增值税专用发票。这种政策,使一般纳税人因不能抵扣而不愿与个体业户做生意,限制了个体业户的购销范围,有碍个体经济的发展,也诱发部分个体户想“巧变”,产生偷税动机,增加了管理难度。 2.双定户税收分税管理不尽合理。个体私营业户中的大部分是双定户。他们纳税意识本
1. Value-added tax system is not perfect. The vast majority of individuals and private businesses are small-scale VAT taxpayers. Value-added tax on the general taxpayer and small-scale taxpayers to take a different approach. According to Guo Shui Fa [1994] No. 058 notice requirements, self-employed households are not allowed to open special VAT invoices. This policy makes the general taxpayers unwilling to do business with individual households because they can not be deductible, restricts the scope of purchase and sale of individual households, impedes the development of individual economy, and also induces some self-employed individuals to think of “cleverness” and generate tax evasion Motivation, increasing the difficulty of management. 2. Dual-family tax revenue tax management is not reasonable. The majority of individual private businesses are dual-homed. They pay the tax sense