摘要
针对现时期社会中普遍存在着一般纳税人不愿与小规模纳税人发生交易以及不少企业通过乱摊乱挤成本,导致偷漏应交增值税款的现象,本文提出实耗扣税法相对于现行的购进扣税法的优点,以期对我国增值税征收体制的完善提供有益的思路。
Nowadays in society there generally exists a phenomenon that ordinary tax-payers are not willing deal with small-scale tax-payers and that some enterprises don't deliver or leave out the value added taxes through unlawful laying and crowding cost. Therefore, this paper purposefully raises that the actual, spending tax-deducting method that is used now has some advantages compared with the purchasing tax-deducting method, so that it will offer a useful idea to the improvement of value added tax collecting system of our country.
出处
《广州市财贸管理干部学院学报》
2003年第3期24-25,46,共3页
Journal of Guangzhou Finance & Trade Management Institute
关键词
实耗扣税法
利弊分析
购进扣税法
中国
增值税
税收征管
actual spending tax-deducting method
purchasing tax-deducting method
small-scale tax-payers
