浅谈加强商业增值税征收管理  

On Strengthening the Collection and Management in the Commercial AVT

作　　者：林祥[1] 

机构地区：[1]福建省国家税务局流转税管理处,福建福州350003

出　　处：《税务与经济》2001年第5期37-40,共4页Taxation and Economy

摘　　要：目前 ,商业环节增值税收入逐年递减 ,其中存在的问题较集中地突出了我国现行增值税存在的税基和税负的监控、征管信息的获取、共享等深层次的税收征管问题。因此 ,建议加强对增值税一般纳税人及小规模纳税人的管理 ,加强对分支机构的管理 ,实施纳税评估制度 ,强化对企业的税收监督和稽查 。At present because of the increasing commercial added-value tax.Some problems on tax collction and management such as the inspection of tax base and tax burdens,and the acquisition and share of the collection and management information.Therefore,suggestions are given here,strengthened the management of general tax payers of added-value tax and tax payers in small scale;reinforce the management of branch offices,practise the system of tax evaluation,improve the tax inspection to the enterprises,and perfect the integrated tax management net around the society.

关 键 词：增值税 纳税评估 中国 商业 税收征管 

分 类 号：F812.424[经济管理—财政学]