试论直销行业增值税的管理

备受关注的《直销管理条例》已经于2005年12月1日起生效,这标志着中国直销市场的正式全面开放。作为一种特殊的经营模式,直销无疑对现有的税收征管水平提出了很大的挑战。因为:一方面,《直销管理条例》中没有涉及到税收问题,税法中也缺乏相关规定;另一方面,由于直销业固定店铺少流动性强、直销人员纳税意识参差不齐、经营活动中现金交易较多等原因偷漏增值税的现象较为严重。加强对直销业增值税的管理具有十分重要的现实意义。

On direct selling industry value added tax''''s management

that has aroused much attention went into effect on Dec.1 in 2005,which indicates direct distribution has been all-around opened.As a special business model,direct distribution brings forward large challenges to existing taxation collection level,because in the first place < Direct distribution management ordinance > and taxation laws lack of the related provisions,secondly direct distribution has it's own characteristics,such as few shops and high fluidness,cash exchange prevailing.Therefore,it plays an important significance to strengthen value-added tax management in direct distribution industry.