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zeng zhi shui zan xing tiao li shi shi zhong de ji dian jian yi
Author(s): 
Pages: 17-18
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  进项税额销项税额主管税务机关税务代理税收征管改革税务人员应税销售额发票管理国家税务总局福利产品;
Abstract: <正> 《中华人民共和国增值税暂行条例》施行已有一年。从总体情况来看,实施效果较好。然而由于税制自身的不完善和一些企业对经济利益的狭隘观念,在一定程度上影响了《增值税暂行条例》的准确执行,出现了一些值得重视的问题。如营业收入隐匿漏税、多项产品从低计税、福利产品未计销项税额、进项税额擅自推算、“已
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