增值税为什么能防止进货商品的偷税漏税行为?

如题
2025-03-16 08:41:49
推荐回答(2个)
回答1:

由于增值税采取的是凭票抵税制度,在实际操作的时候如果购买方可以抵扣的话,他就在一般情况下会向销售方索取可以抵扣的发票,这样上一个环节就必须要开具发票,在我国增值税采取了增值航天税控装置,还有发票网上比对认证的措施可以很好的控制到生产经营的各个环节,就可以相对避免偷漏税行为了。

增值税,是以生产经营中的增值额为征税对象的一种税。比如你做生意,你进了一批货,成本是10万元,然后你以15万元的价格卖出去,在这过程中你增值了5万元,这5万元就得交增值税。

而你进货时,提供货物的那个人可能也有增值了,他也得交增值税,这样你就不用替他交了,所以“可避免对一个经营额重复征税”,如果他没交增值税的话,你就得替他交上,或者叫他补交,这样就“可以防止前一生产经营环节偷漏税行为”。

其实在以前版本的教材中,增值税是有公式的,通过这个公式,我们更容易理解你的问题:

应交增值税=销售额*税率(17%)-进项税额

如果前面没有交增值税的话,你就没有进项税额可以“减”,也就意味着你必须帮他交税。

回答2:

增值税发票全部由系统登记控制。

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