论文部分内容阅读
增值税作为我国最主要的流转税种之一,自1994年确立以来,关于加强增值税管理的探索和研究从未停歇。以一般纳税人认定为例,长久以来,从严从紧的认定门槛已经深入人心,尤其是近年来一般纳税人管理中的执法风险日益凸显,基层税务机关更是紧绷认定之弦,严把资格关,使我国一般纳税人占增值税纳税人的比例一直保持在15%左右。2010年2月10日,国家税务总局《增值税一般纳税人资格认定管理
As one of the most important circulation taxes in our country, since the establishment of the VAT in 1994, the exploration and research on strengthening the management of VAT have never ceased. In the opinion of general taxpayers, for a long time, the threshold of strict compliance has been deeply rooted among the people. In particular, in recent years, the law enforcement risks in the management of general taxpayers have become increasingly prominent. The tax authorities at the grassroots level are even more determined to tighten their strings and strictly control Qualification, so that China’s average taxpayers accounted for the proportion of VAT taxpayers has remained at about 15%. February 10, 2010, State Administration of Taxation, "VAT general taxpayer qualification management