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为了加强增值税会计核算,做好增值税纳税申报工作,确保增值税凭发票注明税款抵扣制度的顺利实施,我们设计了增值税(专用发票)进项税额抵扣申报明细表;增值税(运费发票)进项税额抵扣申报明细表;增值税(农业产品)进项税额抵扣申报明细表;增值税(废旧物资)进项税额抵扣申报明细表;增值税(海关完税)进项税额申报明细表。表式如下:
In order to strengthen VAT accounting, do a good job in VAT tax declaration, ensure that VAT invoices indicate the smooth implementation of the tax credit system, we have designed a VAT (special invoice) input tax amount deduction declaration form; value-added tax (Freight invoices) Input tax deduction filing schedule; Value-added tax (agricultural products) input tax deduction filing schedule; VAT (discarded materials) input tax deduction filing schedule; Value-added tax (customs duty) tax input tax declaration details table. The formula is as follows: