论文部分内容阅读
新税制运转半年,山东省烟台市完成全年税收计划过半,国税、地税均衡入库,显示出新税制的生机和活力。具体呈现三个特点: 一是宣传培训逐步到位。各级税务部门本照“认清意义、了解内容、掌握方法、学会操作”的原则,采取多种多样的形式和内外并举的方法,狠抓了新税制宣传培训这一先导和基础性工作。在宣传培训的对象上,坚持以税务干部为主,以企业中厂长、经理和财会人员为主,以团员青年为主;在宣传培训内容上以增值税为主,以增值税专用发票为主,以处理好期初库存为主;在宣传形式上,采取办班培训和自学相结合,以普及宣
The new tax system has been in operation for half a year. Yantai City, Shandong Province, has completed more than half of its annual tax plan and national tax and local tax balance have been stored in warehouses. This shows the vigor and vitality of the new tax system. Three specific characteristics: First, publicity and training gradually in place. The tax departments at all levels according to the principle of “recognize the meaning, understand the contents, master the methods and learn to operate”, take a variety of forms and both internal and external methods, and pay close attention to the new tax system propaganda and training of this pilot and basic work. In the propaganda and training of the object, adhere to the tax cadres, enterprises in the director, manager and accounting staff, young members of the main members in the propaganda and training content to value-added tax-based, special VAT invoice for Lord, to deal with the beginning of the stock-based; in the form of publicity, to take classes and self-study training to universal declaration