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增值税是以企业生产经营活动所实现的增加价值,即以增值额为计税依据征收的一种税。所谓“增值额”,在实践中一般是指企业的产品销售额扣除税法规定的非增值项目后的余额。现行增值税只在工业生产环节征收。怎样计算增值税应纳税额?目前实行的是实耗扣除法,按下列公式计算: 应纳增值税额=应税产品销售收入全额×增值税税率-扣除税额。
Value added tax (VAT) is a value added to the company’s production and business activities, that is, a tax that is based on the amount of value added as a basis for taxation. The so-called “value-added amount” generally refers in practice to the balance of the company’s product sales after deducting non-value-added items stipulated in the tax law. The current value-added tax is levied only at the industrial production stage. How to calculate the taxable value added tax? The current practice is the actual consumption subtraction method, which is calculated according to the following formula: Value-added tax payable = total sales income of taxable products × value-added tax rate - net of tax.