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四、营业税工业自销、交通运输、邮政电讯、加工修理等企业,都应按规定交纳营业税。营业税也是从原来的工商税中分解出来的,在会计核算上和原来的工商税一样,企业应负担的营业税,从销售收入(或营业收入)中支付。 (一)工业自销产品的营业税。根据历史习惯,工业企业生产的产品,凡是销售给商业批发企业、物资企业、工业部门的供销企业、外贸企业以及县以上供销社,再由这些单位向外销售或调拨的,不作为工业自销产品,工业企业只需交纳产品税或增值税,不交纳营业税。
Fourth, business tax Since the industrial sales, transportation, postal telecommunications, processing and repair and other enterprises, should be required to pay sales tax. Business tax is also broken down from the original industrial and commercial tax, in the accounting and the original industrial and commercial tax, business tax should be borne from the sales (or revenue) to pay. (A) sales tax sales of industrial products. According to historical custom, any products produced by industrial enterprises that are sold or allocated to commercial wholesalers, material enterprises, industrial supply and marketing enterprises, foreign trade enterprises and supply and marketing cooperatives at or above the county level shall not be sold as industrial Products, industrial enterprises only pay product tax or value added tax, do not pay sales tax.