增值税管理:理念更新与路径选择  

Administration of Value-added Tax: New Concept and Application

作　　者：王建平[1] 

机构地区：[1]河南省国家税务局

出　　处：《税务研究》2011年第6期40-43,共4页

摘　　要：增值税管理应根据形势的发展变化更新管理理念,着力于向强化增值税抵扣机制、实现增值税交叉稽核,构建税收征纳双方良性互动机制、不断提高纳税人的税法遵从度等方面转变,突出强化基础管理和薄弱环节管理,注重分类管理与纳税评估相结合,依法行政与优化服务相结合,全面提升增值税管理水平。Concept of administration of Value-added Tax （VAT） should be changed with the economic and social situations. Efforts should be made to reinforce the VAT deduction system, to implement alternately auditing in VAT examination, to establish a good interactive mechanism between the collectors and taxpayers and to improve the taxpayers＇ VAT compliance. Work should be done to strengthen administration in basic and weak points, to pay more attention to the combination of category management with taxation assessment and the combination of administration by law with the optimization of service so as to improve the administration of VAT in an all-round way.

关 键 词：增值税 税务管理 抵扣机制 链条式管理 

分 类 号：F812.42[经济管理—财政学]