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增值税一般纳税人企业在生产经营过程中,由于存在关、停、并、转、出租、承包等一系列原因,被中止或注销的情况时有发生。在一般纳税人被中止或注销时应及时进行纳税情况检查结算。由于税收法规对上述情形的检查办法并没有明确规定。因此,实际工作中存在两种做法:即销售成本扣税法和库存核扣法。在此,笔者建议采用第二种方法,其理由:
Value-added tax In the course of production and operation, a general taxpayer’s enterprise has been suspended or canceled due to a series of reasons such as shutting down, shutting down, turning over, leasing and contracting. When the general taxpayer is suspended or canceled, the tax payment inspection and settlement shall be conducted promptly. Due to tax laws and regulations on the inspection of the above situation does not clearly defined. Therefore, there are two kinds of practices in practical work: the cost of sales tax deduction and inventory deduction. Here, I suggest using the second method, the reason: