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1994年,我国进行了税制改革,增值税作为三大流转税的主体税种,实行价外计征,在国家财政收入中起到举足轻重的作用。近年来,一些企业以各种手法偷税逃税收情况严重,本文归纳并总结了增值税一般纳税人在增值税核算中常见的错误和舞弊。
In 1994, China carried out the tax reform. As the main taxes of the three major turnover taxes, value-added tax has been applied to the extra-tax purposes and plays an important role in the national revenue. In recent years, some enterprises have evaded tax evasion by various means in a serious way. This article summarizes the common mistakes and malpractices that value-added tax general taxpayers make in value-added tax accounting.