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《财务与会计》1995年第4期发表了宋德利同志《谈增值税的抵扣进项税时间》一文(以下简称宋文),笔者有不同意见。宋文试图说明的问题是企业销售额并非决定企业纳税额的唯一因素.……销售额不能决定纳税额的问题,实际是受进项税抵扣时间影响所致。宋文因而进一步建议采用其“综合进项税率办法”来计算企业(一般纳税人)的应纳增值税额。并且进一步得出“只要企业实现应税销售额就应有纳税额的”结论。根据宋文的“综合进项税率法”计算。结果是只要有销售额,当期就要纳税。笔者认为,这是违背增值税根本含义的,同时也违背了国家税法中有关增值税条例中“一般纳税人应纳税额的计算”规定的。增值税暂
The article “Finance and Accounting” issued in the fourth issue of 1995 on Comrade Song Deli’s article “About the Time of Input VAT Deduction for VAT” (hereinafter referred to as Song Wen). The author has different opinions. The problem that Song Wen tried to explain is that the company’s sales are not the only factor that determines the amount of tax paid by the company.... The problem that sales cannot determine the amount of tax paid is actually due to the impact of input tax offset time. Song Wen therefore further suggested using its “general input tax rate approach” to calculate the amount of VAT payable by enterprises (general taxpayers). And further concluded that “as long as the company realizes taxable sales should have a ” conclusion. According to Song Wen’s “Comprehensive Input Tariff Method” calculation. The result is that as long as there is sales, taxes will be paid in the current period. The author believes that this is contrary to the fundamental meaning of VAT, and it also violates the “calculation of tax payable by general taxpayers” in the VAT regulations in the State Tax Law. VAT temporarily