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zeng zhi shui yi chang shen bao de cheng yin he kong guan dui ce
Author(s): 
Pages: 39-43
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  增值税异常申报消费型增值税增值税专用发票小规模纳税人税收征管会计人员营业税进项税额征收范围计算机系统;
Abstract: 增值税异常申报的成因和控管对策□浙江省诸暨市国家税务局、地方税务局课题组我国工商税制改革的重点是全面推行增值税。增值税的运行,简化和规范了税制,体现了公平税负的原则,营造了平等竞争的环境,促进了社会主义市场经济体制的发育和完善,有益于增强国家的宏观调...
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