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wei tuo shou fei dan wei dai zheng shui shou bi duan duo
Author(s): 
Pages: 24-25
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  代征税税收漏洞税务机关企业财会人员装卸运输税务专管员发票管理税务人员代征人当地交通;
Abstract: <正> 近几年来,一些,脱务机关与当地交通、建安、劳动等管理部门联合发出通知,规定对从事装卸运输、建筑安装、加工修理和其他各种服务业务的单位和个人一律实行按行业归口管理。凭上述各管理部门的结算凭证领款,应交的税收,也由各部门在收坡管理费的同时实行代征。这种代征办法,看来可以做到源泉控制,杜绝税收漏洞。然而,由于税收稽征大权旁落,又疏于检查,不但税收仍有偷漏,而且企业财会人员与交费、交税的惟位和个人对此都不满意。笔者所见所闻,也认为税务机关这种“代征”的作法实在是弊多利少,得不偿失。弊端之一,是经营者对“税”与“费”难以区
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