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为了平衡营改增试点纳税人的增值税税负,从技术手段上消除重复征税的问题,营改增借鉴了原营业税余额征税办法,即“额减额”的做法,规定试点纳税人的特定应税行为符合相关规定时,可以采用“余额为销售额”计算增值税销项税额。以“余额为销售额”计算增值税销项税额主要坚持了避免重复征税原则、凭证管理法定原则以及采用“余额为销售额”正列举原则。本文对营改增设定“余额为销售额”的原则及在实际工作中的应用进行了探讨。
In order to balance the VAT tax burden of taxpayers by increasing the number of pilot taxpayers, eliminating the problem of double taxation by means of technical means, the tax rebate by taxpayers refers to the tax collection method of the original business tax, that is, the “tax deduction” approach and stipulates that the pilot When the taxpayer’s specific taxable act complies with the relevant provisions, the output VAT can be calculated using “balance of sales ”. To “balance the amount of sales” VAT VAT mainly adhere to the principle of avoiding double taxation, the legal principles of voucher management and the use of “balance of sales” is the principle of enumeration. This article discusses the principle of setting up “the balance as sales” and the application in the actual work.