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税务总局:完善税前扣除凭证管理更好维护纳税人合法权益

2018年09月01日 15:33来源:网络整理手机版

人民网北京8月30日电(记者孙博洋) 30日,国家税务总局在京举行了第三季度税收政策解读新闻发布会。会上,税务总局所得税司副司长刘宝柱对近日发布的《企业所得税税前扣除凭证管理办法》进行了解读。

刘宝柱表示,随着税收管理要求的提高,尤其是发票管理的日益信息化,税务总局制定和发布了《企业所得税税前扣除凭证管理办法》,进一步增强税前扣除凭证管理的系统性和针对性,更好地规范税收执法、维护纳税人合法权益。

刘宝柱认为,《办法》主要有以下三方面的特点:

一是与税务“放管服”改革紧密结合。《办法》始终贯穿了“简政放权、放管结合、优化服务”的改革要求, 红桥区委员会,在加强企业所得税管理、减轻纳税人办税负担、降低纳税人税法遵从成本、保障纳税人合法权益、优化税收营商环境等方面均进行了有益探索。在简政放权方面,《办法》在非增值税登记纳税人、非增值税应税项目、个人小额零星交易、境外交易、企业费用分摊等方面,收款证明、内部凭证、分割单等也可以作为税前扣除凭证,既减轻纳税人的办税负担,又减轻基层税务机关代开发票的工作负担;在放管结合方面,《办法》规定,交易对方为增值税登记纳税人必须以发票作为税前扣除凭证,未取得发票或者取得不合规发票的不得进行税前扣除, 红桥区委员会,体现了税务机关在“放”的同时,也在不断加强企业所得税税前扣除凭证管理、增值税发票风险管理,力求通过加强事中事后监管,为市场主体公平竞争提供良好的税收环境;在优化服务方面,《办法》就税前扣除凭证的种类、内容、不合规凭证处理、境外费用凭证要求等方面进行了详细的规定,使企业在加强自身财务管理和内控管理时能够更有针对性,有的放矢制定符合税收规定的防范措施,减少纳税风险。

二是切实保护纳税人合法权益。《办法》在纳税人权益保护方面做了许多有益探索,例如研究制定补救措施,《办法》根据“尊重事实、宽严相济”的原则,企业应当取得而未取得或者取得不合规外部凭证时,可以换开合规外部凭证,对于因特殊原因不能换开的,可以在提供相应资料证实支出真实性后正常扣除,既体现了企业所得税“实际发生”的扣除原则,也有效保障了纳税人的合法权益。再如,企业因为购销合同、工程项目纠纷等原因在支出年度汇算清缴期内未能取得符合规定的外部凭证,《办法》允许企业在以后年度取得符合规定的外部凭证后,相应支出可以追补至该支出发生年度扣除。

三是与“互联网+”发展趋势相适应。近年来,“互联网+”的发展模式在各领域持续推广,新模式不断涌现并日趋活跃。企业在实施这些创新模式时,经常会发生一些不属于增值税应税项目的支出,如发放给消费者个人的小额电子红包或优惠券等,这些支出往往难以取得对方出具的收款凭证或其他凭证。为支持企业创新与发展,《办法》对不属于增值税应税项目的税前扣除凭证管理具有一定的弹性。如,《办法》规定,对方为个人的,以内部凭证作为税前扣除凭证,未坚持要求企业取得个人出具的收款凭证或其他凭证。但是,内部凭证的填制和使用中,企业仍须符合国家会计法律、法规等相关规定,在弹性管理的同时,也体现了税前扣除凭证管理的规范性特征。

(责编:冯人綦、曹昆)

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