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有些纳税人在发生视同销售行为时的处理不符合税法规定,如不计算销项税额;发生视同销售货物按成本价格确定销售额而少计算销项税额等。根据税法规定,企业发生下列行为,应视同销售货物计算销项税额:1.将货物交付他人代销;2.销售代销货物;3.设有两个以上机构并实行统一核算的纳税人,将货物
Some taxpayers do not meet the requirements of the tax law when dealing with the same sales activities, such as not calculating output tax amount; taking the sales goods at the cost price to determine the sales amount and calculating the output tax amount less. According to the provisions of the tax law, the following actions shall be taken by an enterprise, and the output tax shall be calculated on the basis of the sales of the goods: 1. Delivery of the goods to others on a commission basis; 2. Sales of goods for sale on a consignment basis; 3. Taxpayers who have two or more institutions and implement unified accounting. goods