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根据财政部、国家税务总局联合下发的财税[2003]12号文件和省财政厅、省国税局、省地税局联合下发的财税法[2003]197号文件规定,从2003年1月1日起,我省营业税按期纳税的起征点提高到月营业额2500元、按次(日)纳税的起征点提高到每次(日)营业额100元;销售货物的增值税起征点,县及县以下为月销售额2500元销售应税劳务、县及县以下为月销售额1500元,按次纳税的增值税起征点为每次(日)营业额200元。这一政策对于大力发展个体私营经济,推动下岗失业人员再就业工作都具有十分重要的意义。 此项政策的出台,也给地税征管工作带来了一些问题:一是造成收入缺口。特别是税源紧张的地方,起征
According to the Document Cai Shui [2003] No.12 jointly issued by the Ministry of Finance and the State Administration of Taxation and the document Cai Shui Fa [2003] No. 197 jointly issued by the Provincial Department of Finance, the Provincial Internal Revenue Service and the Provincial Local Taxation Bureau, from January 1, 2003 Day, the province’s business tax on-time tax threshold raised to 2,500 yuan monthly turnover, according to (the) tax threshold raised to each (day) turnover of 100 yuan; sales of value-added tax threshold , The following county and county sales of 2,500 yuan monthly sales taxable services, county and county monthly sales of 1,500 yuan, according to the tax value-added tax threshold for each (day) turnover of 200 yuan. This policy is of great significance to the vigorous development of the individual and private economy and the promotion of the reemployment of laid-off and unemployed people. The introduction of this policy, but also to the local tax collection and management has brought some problems: First, create a revenue gap. In particular, where the tax sources are tense