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dui zeng zhi shui na shui yi wu fa sheng shi jian gui ding de kan fa
Author(s): 
Pages: 59-62
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  纳税义务发生时间营改增税负影响;
Abstract: 《营业税改征增值税试点实施办法》规定,增值税纳税义务发生时间为取得销售款项凭据的当天,提供建筑服务采取预收款方式的,纳税义务发生时间为收到预收款当天。这一规定不仅给企业带来了经营管理上的不便,还在一定时期内加大了企业的税收负担。因此,建议有关部门根据不同行业特点修改增值税纳税义务发生时间的相关规定,完善增值税征收管理政策,降低企业实际税负。
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