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众所周知,对于商品流通环节的增值额计税的增值税在实际操作中采用间接计算办法 公式 应纳税额=当期销项税金-当期进项税金,为了保证计算合理准确,必须严格把握“当期”这个重要时间限定 在1995年国家税务总局颁发的《关于加强增值税征收管理工作通知》中 明确规定了增值税一般纳税人进项税金申报抵扣的时间 税务部门在实际审核中按规定在纳税人的增值税专用发票上加盖“准予抵扣”章后再进行申报抵扣 规定的颁布是为将增值税管理更加规范,尤其是对商贸企业
As we all know, the value added tax on the value added of the circulation of commodities adopts the indirect calculation formula in the actual operation. Tax payable = the current period's output tax - the current input tax, in order to ensure the calculation is reasonable and accurate, we must strictly grasp the importance of “current period” Time limit In 1995, issued by the State Administration of Taxation “on strengthening the management of VAT levy notice” clearly defined value-added tax general taxpayer input tax declaration offset time tax authorities in the actual audit as required in the taxpayer's value-added tax Dedicated invoices stamped “allowed to deduct” chapter before declaring the deduction provisions promulgated for the VAT management more standardized, especially for business enterprises