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| Author: | Xia, Wenli |
| Title: | On management of taxpayers of value-added tax (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1999 : 2, p.33-34 |
| Index terms: | VALUE ADDED TAXATION |
| Language: | chn |
| Abstract: | Problems existing in the management of taxpayers of value-added tax mainly include:Difficulty of levy management has intensified. Phenomena such as "abnormal declaration", "zero declaration" and "negative declaration" by general taxpayers of value-added tax tend to rise up. There are many problems in the management of special-purpose invoice of value-added tax. To perfect the management of taxpayers of value-added tax in China, we have to set about from the following aspects:(1)Moderately adjust the indentification standard of general taxpayers on the basis of formulated levy point. (2)Set up the management system of credential identification, year-end examination and exit.(3)implement the new pattern of levy, namely classification management and major checks. (4)strengthen the management of accounts, receipts and invoices. |
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