对工业企业偷漏逃增值税审查的研究

文档编号:KJ247  文档字数:11832,页数:20

 摘要
 税收是一个古老的经济范畴。在现代社会，依法纳税是理论界与实务界的共识。但就世界各国来讲，偷税漏税逃税依然是目前一个十分令人“头疼”的问题。在我国，由于税收制度不健全、征收管理水平较低以及纳税人依法纳税意识的薄弱，偷税漏税逃税问题更为严重，严重影响了合法经济的顺利增长。目前我国工业企业增值税在整个税收收入中占有绝对比重，对经济增长具有重要的调节作用。因此，重视对工业企业偷漏逃增值税审查的研究，对于减少偷税漏税逃税行为，保证国家财政收入的实现、满足公共支出的需要具有重大的理论指导意义。本文主要针对我国工业企业偷税漏税逃税等有关问题展开研究，讲述如何审查工业企业偷漏逃增值税。本文分为四部分：第一部分主要论述我国工业企业偷漏逃增值税的现状及原因；第二部分主要论述对工业企业偷漏逃增值税审查研究的意义；第三部分主要论述如何展开对工业企业偷漏逃增值税审查的工作。第四部分是针对治理工业企业偷漏逃增值税等违法行为，提出本人的建议及措施。

关键词：工业企业；偷漏逃增值税；审查

The Research of Censoring Value-Added Tax Evasion of Industrial Enterprises
Abstract
   Tax is an ancient sector of the economy. In modern society, paying taxes in accordance with the law is the consensus of theoretical circles and practical circles. But to every country in the world, tax evasion is still a "big headache". In China, because of unsound tax system, a lower level of the collection and management and the weak of awareness for taxpayers paying taxes in accordance with the law, tax evasion is more serious. It has seriously affected the smooth growth of the legitimate economy. At present, in China, the VAT tax revenue of the industrial enterprises absolute proportion of possession in the whole tax revenue. It has an important role to economic growth. Therefore, paying attention to the research of censoring value-added tax evasion of industrial enterprises is of great guiding significance to reducing tax evasion, guaranteeing the achievement of fiscal revenue and meeting the needs of public expenditure. In this paper, it research primarily on value-added tax evasion of industrial enterprises and other issues, talking about how to censor value-added tax evasion of industrial enterprises. This paper is divided into four parts: The first part focuses on the status of value-added tax evasion of industrial enterprises and the reasons for the status; The second part focuses on the research significance of censoring value-added tax evasion of industrial enterprises; The third part focuses on how to start censoring value-added tax evasion of industrial enterprises. The fourth part is author’s recommendations and measures to governance value-added tax evasion of industrial enterprises and other violations.

Key Words：Industrial Enterprises; Value-added Tax Evasion; Censoring
目    录
摘要 I
Abstract II
1工业企业偷漏逃增值税的现状分析及原因 1
1.1工业企业偷漏逃增值税现状 1
1.2我国存在工业企业偷漏逃增值税现象的主要原因 2
1.2.1纳税人追求经济利益，纳税意识淡薄 2
1.2.2增值税专用发票管理中存在着问题 3
2对工业企业偷漏逃增值税审查研究的意义 4
2.1有利于保证财政收入及时、稳定地增长 4
2.2有利于促进专业化协作生产的发展和生产经营结构的合理化 4
2.3有利于“奖出限入”，促进对外贸易的发展 4
3对工业企业偷漏逃增值税进行审查的关键点 6
3.1把握企业增值税销项环节 6
3.1.1销售收入的真实性和视同销售行为的审查 6
3.1.2价外收入的审查 6
3.1.3销售产品时包装物押金的审查 6
3.1.4销售使用过的固定资产、旧货的审查 7
3.1.5其它特殊经营行为和特种销售方式的审查 7
3.2把握企业增值税进项环节 7
3.2.1购货支出真实性审查 7
3.2.2扣税凭证合法性的审查 8
3.2.3可抵扣进项税额计算基数的审查 8
3.2.4进项税额可抵扣范围的审查 8
3.2.5进货退出或者折让的审查 8
3.3把握企业计算应纳税额的时间限定环节 9
3.3.1计算销项税额时间限定的审查 9
3.3.2计算进项税额时间限定的审查 9
3.4把握企业使用和保管增值税专用发票环节 9
3.4.1增值税专用发票使用的审查 9
3.4.2增值税专用发票保管的审查 10
4治理我国工业企业偷漏逃增值税问题的其它措施 11
4.1创造良好的社会氛围，增强公民的依法纳税意识 11
4.2改革增值税税收制度，完善税收法制 11
4.3加强税收征管，严格税收执法 11
结    论 13
参考文献 14
致    谢 15

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