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增值税抵扣凭证,除了纳税人由防伪税控系统自行开具和税务机关由防伪税控系统代开的增值税专用发票外,还有海关完税凭证、废旧物资专用发票、农产品收购凭证及运费发票,也就是通常所说的“四小票”。虽然全国每年“四小票”抵扣的税额不到增值税专用发票抵扣税额的10%,但它一直是增值税管理上的薄弱环节,同时纳税人对如何正确使用“四小票”也存在认识上的不足。本文就纳税人在“四小票”使用中经常遇到的问题,谈一下自己的理解,以期抛砖引玉。一、农产品收购凭证的使用对营业执照中有农产品收购业务的纳税人,税法允许其自行开具由税务机关提供的收购凭证,并允许增值税一般
VAT vouchers, in addition to the taxpayer by the security tax control system issued by the tax authorities and the anti-counterfeiting tax control system on behalf of the VAT invoices, customs tax vouchers, special invoices for waste materials, agricultural products acquisition vouchers and freight invoices , Which is commonly referred to as “four small votes ”. Although the amount of tax deducted annually by the “four small votes” is less than 10% of the deductible VAT invoices, it has always been a weak link in the administration of VAT. At the same time, taxpayers are concerned about how to correctly use “four small Votes ”There is also a lack of understanding. This article on the taxpayers in “four small votes ” the use of frequently encountered problems, talk about their own understanding, with a view to initiate. First, the use of agricultural products purchasing certificate For business taxpayers who purchase agricultural products in business licenses, the tax law allows them to issue the purchasing vouchers provided by the tax authorities and allows the general VAT