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dui gai jin zeng zhi shui xiao gui mo na shui ren zheng guan wen ti de ji dian jian yi
Author(s): 
Pages: 66
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  小规模纳税人增值税自行申报新的征管模式征收单位办税服务厅征管质量社会监督税务机关申报纳税;
Abstract: 对改进增值税小规模纳税人征管问题的几点建议□江小林一、取消对个体工商业户“定期定额”征收办法,实行纳税人自行申报、自行缴纳、税务部门核实与稽查相结合的征管办法。具体做法:一是有记账能力的可实行简易核算,统一建立销售日记、现金日记、库存商品3种台账,作...
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