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一般纳税人可以开具增值税专用发票,从一般纳税人处采购货物的纳税人可以抵扣其中所包含的增值税,小规模纳税人如开具普通发票,从小规模纳税人处采购货物的纳税人无法抵扣其中所包含的增值税,小规模纳税人可以从税务机关代开增值税专用发票,但可抵扣税率为3%,一般纳税人的产品相对价格较高,这就有选择和比较的问题,他们之间价格达到什么比例会导致采购哪种类型的企业较合算?本文章采用净利润法,对不同企业的净利润比较,得到他们进货价格的比例,从而知道采购哪种类型的企业较合算。
General taxpayers may issue special VAT invoices. Taxpayers purchasing goods from general taxpayers may offset the value-added tax included in them. Small-scale taxpayers who issue ordinary invoices can not afford to pay taxpayers who purchase goods from small-scale taxpayers Deduction of the value-added tax included in it, small-scale taxpayers may be on behalf of the tax authorities on behalf of the value-added tax invoices, but the deductible tax rate of 3%, the general taxpayer’s higher relative prices, there is a choice and comparison Question, what proportion of the price between them will lead to the procurement of what type of business more cost-effective? This article uses the net profit method, the net profit of different companies, get their purchase price ratio, which know what kind of procurement of business More cost-effective.