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一、生活服务业增值税征管的难点(一)销售收入界定难在实际税收征管工作中,生活服务业纳税人价外费用的核算一直是税收征管的难点,且生活服务业纳税人季节性经营特点明显,通过增值税发票很难确定销售收入,难以真实掌握纳税人经营情况。(二)定额核定管理难生活服务业纳税人个体经营较多,与其他行业增值税纳税人相比,税务机关对生活服务业个体工商户的定额核定管理难度大,仅从路段、租金、人数等方面很难客观反映生活服务业纳税人的经营情况。
I. Difficulties in Collection and Management of Value-Added Taxes in Domestic Service Industries (I) Difficulties in Determining Sales Income In the actual tax collection and administration work, the accounting of the extra-tax expenses of taxpayers in the daily service industry has been a difficult issue in tax collection and administration and the taxpayers’ Obvious characteristics, through the VAT invoice is difficult to determine the sales revenue, it is difficult to truly grasp the taxpayers operating conditions. (B) the management of fixed-income fixed-income service taxpayers more self-employed, and other industries VAT taxpayers, the tax authorities of the individual service businesses living in the fixed rating management approved the difficulty of large, only from the sections, rent, number It is hard to objectively reflect the operation of taxpayers in the service industry.