论文部分内容阅读
前在增值税进项税金抵扣的审核工作中，农产品、废旧物资的收购凭证的抵扣审核是个薄弱环节。有不少纳税人往往钻税务部门审核不严的空子，采取各种手法虚开、虚增收购凭证上注明的收购金额，达到多抵扣进项税目的。请看下面一则实例。 “某金属铸件厂存在偷税行为……请你们派人前去检查。” 2003年5月18日，湖北红安县国税局稽查局接到一封举报信，短短的几句话提供了某企业可能存在偷税行为的线索。有“报”必查，有查必果。稽查局迅速组成专班进入某企业。
Before the VAT tax deduction of the audit work, agricultural products, waste materials acquisition certificate debit verification is a weak link. Many taxpayers often tax the tax department to review the lacunar loopholes and adopt various methods to fool away the inflated purchase amount indicated on the purchase voucher to achieve the multiple deductible input tax items. Please see the following example. “There is a tax evasion behavior in a metal casting factory ... Please send someone to inspect it.” On May 18, 2003, the Inspector Bureau of Hongta IRS of Hubei Province received a letter of complaint, a few short sentences providing an enterprise may There are clues to tax evasion. There are “newspaper” will check, there will check fruit. Inspection Bureau quickly formed a special class to enter a business.