关于总分机构增值税“汇总计算、属地入库”涉税服务报告的几点构想

发布时间：2018-05-31 21:11

本文选题：汇总计算 + 税收管辖权　；参考：《中国注册会计师》2015年12期

【摘要】：正在改革开放初期,物流交通不是很发达,企业经营规模较小,区域一般也是在本行政区域内,较少有跨行政区域经营。随着改革开放的深入和市场经济的快速发展,特别现代交通和物流业的发展和行政区域封锁被打破,最大激活了经济资源的自由流通和高效配置。现代企业规模扩大,跨区域经营的形成,企业总分机构的组织形式和以"属地原则"税收管辖权制度下的"总机构和分支机构不在同一县(市)的,应当分别向各自所在地的主管税务机关申报纳税"征管方
[Abstract]:In the early stage of reform and opening up, the logistics transportation is not very developed, the enterprise management scale is small, the region is also generally in the administrative region, there is less cross-administrative region management. With the deepening of reform and opening up and the rapid development of market economy, especially the development of modern transportation and logistics industry and the break of administrative regional blockade, the free circulation and efficient allocation of economic resources are most activated. The expansion of the scale of modern enterprises, the formation of cross-regional operations, the organizational form of the enterprise's total sub-organizations and the fact that "the head office and branch offices are not in the same county (city)" under the tax jurisdiction system of the "territoriality principle", The tax-payer shall separately declare the tax to the competent tax authorities in their respective localities.
【作者单位】：福建省久益华瑞税务师事务所;
【分类号】：F812.42

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