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新的增值税实施以来,基本上赶到了公平税负,平军竞争的积极作用.但由于纳税人对作为价外用的增值锐的计税方法存在许多模糊的,甚至错误的理解,加上在实际经济活动中也存在一定的不确定因素,于是,普遍出现了一般纳税人拒收小规模纳税人提供的专用发票的现象.我们从价外税的理论上完全可以说明,对单纯的一个环节而言,纳锐人收取6%的发票和收取17%的发票是一样的,不存在吃亏占便宜的问题.例1:一个一般纳税人分别从另外一个一般纳税人甲和一个小规模纳税人乙各进相同数量的一批发,货物价格(不含税价)均为100元,则进项税分别为17元和6元,假如销售价(不含税价)均为120元,其销项税应为20.4元.从进销贷总收付款额上算帐,从甲处购进货物总付
Since the implementation of the new value added tax, the fair tax burden has generally been reached and the competition for peace has played a positive role. However, since taxpayers have many vague and even erroneous understandings about the value-added tax methods used as external prices, There are also some uncertainties in the actual economic activities, so the common taxpayers refuse to accept the special invoices provided by the small-scale taxpayers.We can completely explain the theory of ad valorem taxes, In terms of Na Rui charge 6% of the invoice and 17% invoice is the same, there is no disadvantage of losing the case.Example 1: a general taxpayer from another general taxpayer A and a small taxpayer B Each into the same amount of a wholesale, the price of goods (excluding tax price) are 100 yuan, the input tax respectively 17 yuan and 6 yuan, if the sales price (excluding tax price) are 120 yuan, the output tax Should be 20.4 yuan from the total amount of income and account receivables on the settlement, from the purchase of goods total payment