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我国新税制下的流转税,主要包括增值税、消费税和营业税三种。作为流转税,它们的共同特征是,以流转额为征收对象。但是,由于三种税各自的作用不同,决定了它们在征税范围、计税依据、税率规定、应交税金的计算、会计核算等方面均有所不同。本文旨在根据我国新税制对于流转税的有关规定,对增值税、消费税和营业税的上述主要内容加以比较,以揭示流转税的体系特征。一、关于征税范围增值税的征税范围为我国境内销售的货物、提供的加工和修理、修配劳务,以
Turnover tax under the new tax system in our country mainly includes three kinds of value-added tax, consumption tax and sales tax. As a turnover tax, their common feature is that the turnover of the object for collection. However, due to their different roles, each of the three taxes determines that they differ in the scope of tax collection, tax base, tax rate, tax payable, accounting and so on. The purpose of this paper is to compare the above contents of value added tax, consumption tax and business tax according to the relevant provisions of the new tax system for turnover tax in China so as to reveal the system characteristics of turnover tax. First, on the scope of the tax The scope of the scope of the tax on value-added tax for the sale of goods in China, the processing and repair, repair services, to