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1、什么是增值税? 增值税是以商品生产、流通和劳务服务过程中的法定增值额为征税对象的一种流转税。所谓“增值”,是指纳税人在生产、经营活动中所创造的新增价值或商品的附加值。在实践中的增值税操作大都采取间接计算办法,即:以商品销售额和劳务服务收入额为计税依据,同时允许从税额中扣除上一道环节已纳的税款,以实现按增值额征税的原则。可见,增值税使同一产品不受生产和流通环节多少的影响,都能保持同等的税收含量,表现为税不重征、税负公平。同时,新增值税仍然保持了流转税征收范围广泛和收入及时、均衡、稳定的特点,尤其是新增值税所规定的税负水平、税率档次等内容,更加体现了增值税的普遍调节和“中性税收”特征,有利于促进社会主义市场经济的发展。
1. What is VAT? VAT is a turnover tax levied on the legal appreciation in the process of commodity production, distribution and labor service. The so-called “value-added” refers to the added value created by the taxpayer in the production and business activities or the added value of the goods. In practice, most of the value-added tax operations are based on the indirect method of calculating the tax revenue based on the sales revenue of goods and services and allowing the tax deducted from the previous tax amount to be deducted from the tax amount so as to realize the value-added tax Tax principles. Visible, the same value-added tax so that the same product from the production and circulation of the number of the impact, can maintain the same tax content, the performance of tax reimbursement, tax fair. At the same time, the new value-added tax retains the characteristics of a broad scope of income tax collection and a timely, balanced and stable income. In particular, the content of the tax burden and tax rates stipulated by the new value-added tax further reflects the general regulation of value added tax and “ Neutral tax ”feature is conducive to promoting the development of the socialist market economy.