“营改增”的艰辛维权路

发布时间：2018-03-13 15:03

本文选题：涟钢　切入点：汽车加油　出处：《冶金财会》2016年09期 　论文类型：期刊论文

【摘要】：5月1日起,营业税改征增值税以下简称("营改增")全面推行,由于涉及的行业广、时间短、任务重,在实施过程中,如果"营改增"过程中增值税的抵扣链条未打通,就会造成本该享受的红利没有享受到。作为三湘"营改增"先锋,涟钢财务部综合管理室主任陈鹏在国内增值税抵扣、进口增值税及时足额比对、税负平衡等方面狠下功夫,使涟钢的增值税负连年下降,综合税负率控制在2%以内,远远低于国内钢铁行业平均水平。本期刊登"营改增"住宿费发票维权案例,作者通过与税务局密切联系,走"营改增"依法维权之路,让企业真正享受到税改后的红利,实实在在地降低企业税费负担。本刊将陆续刊载"营改增"中审计费和检验费发票、汽车加油发票和过桥过路费发票、劳务费发票等维权系列案例,以供读者参考,欢迎大家就"营改增"实施过程中遇到的问题进行探讨。
[Abstract]:Since May 1st, the business tax reform and levying value-added tax (hereinafter referred to as "business reform increase") has been fully implemented. Due to the wide range of industries involved, short time and heavy tasks, in the process of implementation, if the value-added tax deduction chain has not been completed in the course of "business reform and increase", As the pioneer of Sanxiang's "business reform and increase", Chen Peng, director of the Comprehensive Management Office of the Finance Department of Lianyuan Iron and Steel Co., made great efforts in the domestic value-added tax deduction, the timely and full comparison of the import value-added tax, and the balance of the tax burden, and so on. The negative value added tax of Lianyuan Iron and Steel Company has been decreasing year after year, and the comprehensive tax burden rate has been kept within 2%, which is far lower than the average level of the domestic steel industry. Take the road of "business reform and increase" to protect rights according to law, so that enterprises can really enjoy the dividends after the tax reform, and really reduce the tax and fee burden of enterprises. This magazine will publish in succession the invoices for audit fees and inspection fees in "Business Reform and increase". Automobile refueling invoice, bridge toll invoice, labor fee invoice and other rights protection cases, for readers' reference, welcome to discuss the problems encountered in the implementation of "business reform and increase".
【作者单位】：华菱集团涟钢财务部;
【分类号】：F812.42

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