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根据财政部财会字(1995)22号文件规定,一般纳税人必须从1996年1月1日起使用国税机关统一印制的新应交增值税明细帐、明细表,以准确反映增值税的应交、欠交和留抵情况。但从国税局对使用情况的检查来看,发现了一些问题,应引起重视。 1.仍使用旧帐表。有的企业未使用国税机关统一印制的新的应交增值税明细帐和明细表,仍然使用原
According to the Document No. 22 (1995) of the Ministry of Finance, the general taxpayer must use the new value-added tax statement and schedule printed by the national tax authority on January 1, 1996 to accurately reflect the value added tax. Pay, pay and stay. However, from the inspection of the use of the State Taxation Bureau, some problems have been discovered and should be taken seriously. 1. Still use the old account table. Some enterprises have not used the new list of VAT payables and schedules uniformly printed by the national tax authority and still use the original