论文部分内容阅读
实现完整税收、进行反避税的重要手段是税务机关行使其对应纳税额或计税依据的核定权。中国的营业税改增值税正在逐步推进的过程中,文化创意产业、银行业等更多类型的服务即将被纳入增值税的征收范围中。当前《中华人民共和国增值税实施条例》中的估值制度不能适应实际需求,应当设立怎样的估值标准和估值方法是亟需解决的问题。本文通过对国际上增值税立法和会计、评估等领域的相关规定研究,剖析对中国立法有益的部分。并提出引进“公允价值”的估值标准,设定该估值标准的要件,以期能为之后的立法提供参考。
An important means of achieving complete tax revenue and anti-tax avoidance is the tax authority’s exercise of its approved right of tax payment or tax base. China’s business tax reform VAT is progressing, cultural and creative industries, banking and other types of services will soon be included in the range of value-added tax levied. The current “People’s Republic of China VAT Implementation Regulations” in the valuation system can not meet the actual needs, what kind of valuation standards should be set up and valuation methods are the problems to be solved. This article analyzes the relevant regulations in the field of value-added tax legislation and accounting, assessment and other fields in the world and analyzes the beneficial parts of Chinese legislation. And put forward the introduction of “fair value ” valuation standards, setting the elements of the valuation standards, with a view to providing reference for the subsequent legislation.