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一、价税分流购进扣税法的意义 1、有利于贯彻公平税负、依法征税的原则。增值税是一个有利于公平税负,解决重复征税的税种,采用“价税分流购进扣税法”的目的不但体现了这一原则,而且把增值税款的计算从帐外转到帐内,使其凭依据,计算科学、准确,增加了计税的透明度。 2、有利于准确核算企业利润,加速流动资金周转。企业的销售税金表现为整体税额,销售收入与销售税形成稳定的比例。采用价税分流购进扣税法可避免应交税金与企业利润的联动,特别是购销不均衡时而导
First, the price tax shunt Buy the meaning of tax law 1, is conducive to the implementation of a fair tax burden, the principle of tax according to law. The value added tax is a tax that is conducive to a fair tax burden and resolves double taxation. The purpose of adopting the “tax deduction and purchase deduction taxation law” not only embodies this principle, but also translates the calculation of value added tax from the accounts to the accounts , Make it based on the basis of scientific calculation, accurate, increased tax transparency. 2, is conducive to accurate accounting of corporate profits, to speed up liquidity turnover. Corporate sales tax performance for the overall tax, sales revenue and sales tax to form a stable ratio. The use of price tax shunt purchase deduction tax law can avoid the tax payable and the linkage of corporate profits, especially when the uneven procurement and marketing guide