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072 什么是营业税?它有哪些特点? 营业税是对在我国境内从事商业、服务等行业的单位或个人,就其经营行为所取得营业收入课征的一种税。它是流转税类的主要税种之一。营业,具体是指以营利为目的的事业。当然工业生产也是以营利为目的的事业,但我们所讲的是属于第三产业范围的营利事业。它所提供的不是具体的产品,而是各种服务性的劳务。因此,营业税的征税对象不是产品销售额或增值额,而是商品和非商品的流转额。具体包括:a.商品流转销售额。从
072 What is a business tax? What are its characteristics? Business tax is engaged in business in China, services and other units or individuals in the business tax on their business income tax levy. It is one of the main types of turnover taxes. Business, specifically refers to the business for the purpose of profit. Of course, industrial production is also a business for profit. However, what we are talking about is a for-profit business that falls within the scope of the tertiary industry. It does not provide a specific product, but a variety of service-oriented labor. Therefore, the sales tax is not the object of tax sales of products or value-added, but the turnover of commodities and non-commodities. Including: a. Sales turnover of goods. From