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根据国家有关规定,在国内跨地区经营的直营连锁企业,即连锁店均由总部全资或控股开设,在总部领导下统一经营的连锁企业,采用微机联网,实行统一采购配送商品,统一核算,统一规范化管理和经营,经批准后,连锁经营企业可由总店向其所在地主管税务机关统一申报交纳增值税。连锁经营企业实行统一缴纳增值税,可以调控增值税,避免或减少店铺之间应纳增值税额和留置税金同时过大的情况。所谓留置税金是指当期进项税额大于销项税额的部分被结转到下期抵扣的进项税额。由于连锁经营店铺的分布地点不同,库存情况各
According to the relevant state regulations, chain stores run by regions across the region are wholly-owned or controlled by headquarters. Chain stores operating under the leadership of headquarters adopt a microcomputer network to implement unified purchasing and distribution of goods, unified accounting, Uniform and standardized management and management, after approval, the chain stores by the head office to the competent tax authorities in their place to declare a unified declaration of VAT. The implementation of a unified chain of value-added tax business, you can regulate the value-added tax, to avoid or reduce the value-added tax and store tax should be too large at the same time. The so-called lien tax refers to the current input tax is greater than the amount of output tax is carried over to the next deductible input tax amount. Due to the distribution of chain stores in different locations, inventory conditions