狮子山区国税局加强农产品收购管理出实招

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日期:2012-09-17来源:作者:.TRS_EditorTABLE{font-family:宋体;font-size:15px;}.TRS_Editor{font-family:宋体;font-size:15px;}.TRS_EditorP{font-family:宋体;font-size:15px;margin-top:1em;margin-bottom:1em;line-height:2;text-indent:28px;}.TRS_EditorH1,.TRS_EditorH2,.TRS_EditorH3,.TRS_EditorH4,.TRS_EditorH5,.TRS_EditorH6,.TRS_EditorHR,.TRS_EditorBLOCKQUOTE,.TRS_EditorDL,.TRS_EditorDD,.TRS_EditorDT,.TRS_EditorOL,.TRS_EditorUL,.TRS_EditorLI,.TRS_EditorPRE,.TRS_EditorCODE,.TRS_EditorTEXTAREA,.TRS_EditorSELECT,.TRS_EditorCITE,.TRS_EditorPRE,.TRS_EditorCENTER,.TRS_EditorTABLE,.TRS_EditorDIV{margin-top:1em;margin-bottom:1em;line-height:2;text-indent:28px;}.TRS_EditorFORM,.TRS_EditorFIELDSET,.TRS_EditorLEGEND,.TRS_EditorSELECT,.TRS_EditorTR,.TRS_EditorTD,.TRS_EditorTH{margin-top:1em;margin-bottom:1em;line-height:2;}.TRS_EditorBUTTON,.TRS_EditorOPTION,.TRS_EditorADDRESS,.TRS_EditorDFN,.TRS_EditorEM,.TRS_EditorVAR,.TRS_EditorKBD,.TRS_EditorINPUT,.TRS_EditorSMALL,.TRS_EditorSAMP,.TRS_EditorSUB,.TRS_EditorSUP,.TRS_EditorSPAN,.TRS_EditorA,.TRS_EditorB,.TRS_EditorI,.TRS_EditorU,.TRS_EditorS,.TRS_EditorSTRONG,.TRS_EditorLABEL,.TRS_EditorIMG,.TRS_EditorBR,.TRS_EditorFONT{margin-top:0;margin-bottom:0;text-indent:0;}P.MsoNormal{TEXT-JUSTIFY:inter-ideograph;FONT-SIZE:10.5pt;MARGIN:0cm0cm0pt;FONT-FAMILY:"TimesNewRoman";TEXT-ALIGN:justify}LI.MsoNormal{TEXT-JUSTIFY:inter-ideograph;FONT-SIZE:10.5pt;MARGIN:0cm0cm0pt;FONT-FAMILY:"TimesNewRoman";TEXT-ALIGN:justify}DIV.MsoNormal{TEXT-JUSTIFY:inter-ideograph;FONT-SIZE:10.5pt;MARGIN:0cm0cm0pt;FONT-FAMILY:"TimesNewRoman";TEXT-ALIGN:justify}.TRS_PreAppendDIV.Section1{page:Section1}

针对农产品收购税收管理容易出现漏洞造成涉税风险的实际,狮子山区国税局在日常征管中,除严格按照省局《安徽省一般纳税人农产品收购增值税管理办法(试行)》管理同时,还针对其特点从源头对其进行有效管控,具体做法:一严格农产品加工预约定耗申报、审核,要求企业必须提供由第三方(中介机构)的审核报告,并按一户一册的要求建立档案;二对售出人员必须提供由村委会开具的自产证明、林地承包合同以及县林业局开具的砍伐证作为免税资料备案;三结算金额1000元以上业务必须通过银行转账;四适时进行现场核查,查验货物的真实性。

深入实地认真核对

考察加工过程

查看货物出库发运

(税源管理一科)

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