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“营改增”试点实施以来,由于道路货物运输业(以下简称“货运业”)固有的经济结构多元化、经营方式多样化、纳税主体流动性强等特点,导致该行业的税源监管不可避免地存在一些盲区。对此,需要有针对性地采取措施,加大管理力度,将一小部分游走于税收日常管理“边缘”的货运业企业和个人及时纳入税源监管视野,有效防止税款流失。税源监管难点剖析第一,挂靠经营模式让纳税人的确定存在模糊界限。《营业税改征增值税试点实施办法》(财税[2013]106号文件附件1)第二条规
Since the implementation of the pilot program of “Camp Improvement”, due to the inherent diversification of the economic structure of the road freight transportation industry (hereinafter referred to as the “freight industry”), the diversification of management modes and the strong liquidity of the taxpayers, Inevitably there are some blind spots in the supervision of the tax sources. In this regard, we need to take targeted measures to increase management efforts, a small part of the daily management of tax revenue “margins ” in the freight industry enterprises and individuals timely tax source supervision perspective, effectively prevent the loss of taxes. Analysis of the difficulties of supervision of tax sources First, the business model linked to taxpayers to determine the existence of fuzzy boundaries. Article 2 of the Measures for the Implementation of the Pilot Project of Changing Business Tax into VAT (Cai Shui [2013] No. 106 Annex 1)