论文部分内容阅读
风险点一点随着“营改增”的深入推进,原增值税一般纳税人2013年8月1日以后购进自用应征消费税的摩托车、汽车、游艇,其进项税额准予从销项税额中抵扣;提供有形动产经营租赁服务,可选择简易计税方法计算缴纳增值税,并向主管税务机关报备。案例说一说某公司为一般纳税人,为了扩大市场份额,提高公司经济效益,计划将已使用了5年的小汽车租出去,为公司销售部经理每人新购置一辆高端小汽车用于走访客户谈业务。适逢税务局召开“营改增”税
Risk points a little With the deepening of the “camp to increase”, the original value-added tax general taxpayers after August 1, 2013 purchased self-employed consumption tax motorcycle, car, yacht, the input tax granted from the output tax In the deduction; provision of tangible movable property management leasing services, choose simple tax calculation and payment of VAT, and report to the competent tax authorities. The case said a company as a general taxpayer, in order to expand market share and improve the company’s economic efficiency, plans to have been using a five-year car rental out for the company sales manager each new purchase of a high-end cars for Visiting clients talk about business. Coincides with the Inland Revenue Department held a “battalion change” tax