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《财务与会计》1987年第2期刊登的江西省上高县城镇税务所郭建民同志所写的《要正确使用发票与收款收据》一文称:“使用了发票,企业就有纳税义务。”“而收款收据只是结算企事业单位发生非营业性收入,往来业务等没有纳税义务的款项。”我认为这种说法欠妥,客观上也影响了财政部颁发的《全国发票管理暂行办法》和国务院发布的《中华人民共和国税收征收管理暂行条例》(以下简称《办法》和《条例》)的贯彻执行。我国国家既没有使用了发票,企业就有纳税义务的规定,也没有使用收款收据的非营业性收入,往来业务等就没有纳税义务的规定。事实上,为了充分发挥税收调节经济的杠杆作用,促进经
“Finance and Accounting” published in the second issue of 1987, Shanggao County, Jiangxi Province, the town tax office, Comrade Guo Jianmin wrote “to correctly use the invoices and receipt of receipt,” a text: “The use of invoices, businesses have tax obligations. ”“ And the receipt of payment is only the settlement of non-business enterprises, non-business income, business and other non-tax obligations. ”I think this claim is defective, objectively affected the Ministry of Finance issued a“ national invoice Interim Measures for the Administration ”and the“ Provisional Regulations of the People’s Republic of China on Tax Collection and Administration ”promulgated by the State Council (hereinafter referred to as the“ Measures ”and the“ Regulations ”). Our country neither used the invoice, the enterprise has the obligation to pay the tax, nor did it use the receipt of the non-business income, the business has no obligation to pay the tax. In fact, in order to give full play to the economic leverage of tax regulation, we should promote economic development