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农副产品收购凭证抵扣税政策促进了以农产品为原料的加工、生产企业的发展,也导致虚开、代开、擅自扩大农副产品收购专用发票开具范围等违法现象的出现。规范收购发票的管理成为当前增值税管理中亟待解决的问题。本文结合工作实践,在调查当前农副产品收购发票企业存在问题的基础上,提出相关建议。
The policy of tax deduction for agricultural and sideline products purchase vouchers promoted the development of processing and manufacturing enterprises that use agricultural products as raw materials and also led to the emergence of illegal phenomena such as the opening up of false invoices and the unauthorized opening of special invoices for acquisition of agricultural and sideline products. Regulating the management of purchase invoices has become an issue that urgently needs to be solved in the current VAT management. Based on the work practice, this paper, on the basis of investigating the existing problems in the agricultural and sideline products purchase invoice enterprises, puts forward some suggestions.