對工業企業偷漏逃增值稅審查的研究

會計論文編號:KJ247  論文字數:11832,頁數:20

目    錄
摘要 I
Abstract II
1工業企業偷漏逃增值稅的現狀分析及原因 1
1.1工業企業偷漏逃增值稅現狀 1
1.2我國存在工業企業偷漏逃增值稅現象的主要原因 2
1.2.1納稅人追求經濟利益，納稅意識淡薄 2
1.2.2增值稅專用發票管理中存在著問題 3
2對工業企業偷漏逃增值稅審查研究的意義 4
2.1有利于保證財政收入及時、穩定地增長 4
2.2有利于促進專業化協作生產的發展和生產經營結構的合理化 4
2.3有利于“獎出限入”，促進對外貿易的發展 4
3對工業企業偷漏逃增值稅進行審查的關鍵點 6
3.1把握企業增值稅銷項環節 6
3.1.1銷售收入的真實性和視同銷售行為的審查 6
3.1.2價外收入的審查 6
3.1.3銷售產品時包裝物押金的審查 6
3.1.4銷售使用過的固定資產、舊貨的審查 7
3.1.5其它特殊經營行為和特種銷售方式的審查 7
3.2把握企業增值稅進項環節 7
3.2.1購貨支出真實性審查 7
3.2.2扣稅憑證合法性的審查 8
3.2.3可抵扣進項稅額計算基數的審查 8
3.2.4進項稅額可抵扣范圍的審查 8
3.2.5進貨退出或者折讓的審查 8
3.3把握企業計算應納稅額的時間限定環節 9
3.3.1計算銷項稅額時間限定的審查 9
3.3.2計算進項稅額時間限定的審查 9
3.4把握企業使用和保管增值稅專用發票環節 9
3.4.1增值稅專用發票使用的審查 9
3.4.2增值稅專用發票保管的審查 10
4治理我國工業企業偷漏逃增值稅問題的其它措施 11
4.1創造良好的社會氛圍，增強公民的依法納稅意識 11
4.2改革增值稅稅收制度，完善稅收法制 11
4.3加強稅收征管，嚴格稅收執法 11
結    論 13
參考文獻 14
致    謝 15

 摘要
 稅收是一個古老的經濟范疇。在現代社會，依法納稅是理論界與實務界的共識。但就世界各國來講，偷稅漏稅逃稅依然是目前一個十分令人“頭疼”的問題。在我國，由于稅收制度不健全、征收管理水平較低以及納稅人依法納稅意識的薄弱，偷稅漏稅逃稅問題更為嚴重，嚴重影響了合法經濟的順利增長。目前我國工業企業增值稅在整個稅收收入中占有絕對比重，對經濟增長具有重要的調節作用。因此，重視對工業企業偷漏逃增值稅審查的研究，對于減少偷稅漏稅逃稅行為，保證國家財政收入的實現、滿足公共支出的需要具有重大的理論指導意義。本文主要針對我國工業企業偷稅漏稅逃稅等有關問題展開研究，講述如何審查工業企業偷漏逃增值稅。本文分為四部分：第一部分主要論述我國工業企業偷漏逃增值稅的現狀及原因；第二部分主要論述對工業企業偷漏逃增值稅審查研究的意義；第三部分主要論述如何展開對工業企業偷漏逃增值稅審查的工作。第四部分是針對治理工業企業偷漏逃增值稅等違法行為，提出本人的建議及措施。

關鍵詞：工業企業；偷漏逃增值稅；審查

The Research of Censoring Value-Added Tax Evasion of Industrial Enterprises
Abstract
   Tax is an ancient sector of the economy. In modern society, paying taxes in accordance with the law is the consensus of theoretical circles and practical circles. But to every country in the world, tax evasion is still a "big headache". In China, because of unsound tax system, a lower level of the collection and management and the weak of awareness for taxpayers paying taxes in accordance with the law, tax evasion is more serious. It has seriously affected the smooth growth of the legitimate economy. At present, in China, the VAT tax revenue of the industrial enterprises absolute proportion of possession in the whole tax revenue. It has an important role to economic growth. Therefore, paying attention to the research of censoring value-added tax evasion of industrial enterprises is of great guiding significance to reducing tax evasion, guaranteeing the achievement of fiscal revenue and meeting the needs of public expenditure. In this paper, it research primarily on value-added tax evasion of industrial enterprises and other issues, talking about how to censor value-added tax evasion of industrial enterprises. This paper is divided into four parts: The first part focuses on the status of value-added tax evasion of industrial enterprises and the reasons for the status; The second part focuses on the research significance of censoring value-added tax evasion of industrial enterprises; The third part focuses on how to start censoring value-added tax evasion of industrial enterprises. The fourth part is author’s recommendations and measures to governance value-added tax evasion of industrial enterprises and other violations.

Key Words：Industrial Enterprises; Value-added Tax Evasion; Censoring