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。

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.