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混凝土企业涉及混凝土生产、运输、装卸,如果企业从事上述两个项目以上(含两个)作业则属混业经营。由于混凝土生产及装卸可实行简易计税方法计税,运输业只能适用一般计税方法,如果运输业外雇车辆运输则通过提高销售价格回收运费,则运输业不存在;如果实行代垫运费,则收取的价外费用不用缴纳增值税。混凝土企业操作方式的不同给企业提供了税收筹划空间。
Concrete enterprises involved in concrete production, transportation, loading and unloading, if the company engaged in the above two projects (including two) operations are mixed operation. As the simple method of taxable production and handling of concrete can be taxed, the transport industry can only apply the general method of taxation, if the transport of employment outside the transport of vehicles by increasing the sales price recovery of freight, the transport industry does not exist; if the implementation of freight forwarding , Then the extra charge for the price does not pay VAT. Different ways of operation of concrete enterprises to provide enterprises with tax planning space.