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一、增值税定义从计税原理上说,增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。我国采用国际上的普遍采用的税款抵扣的办法,即根据销售商品或劳务的销售额,按规定的税率计算出销项税额,然后扣除取得该商品或劳务时所支付的增值税款,也就是进项税额,其差额就是增值部分应交的税额,这种计算方法体现了按增值因素计税的原则。
First, the definition of value-added tax From the tax principle, the value-added tax is a kind of turnover tax levied on the added value of various links in commodity production, circulation and labor service or the added value of commodities. China adopts the internationally accepted method of tax deduction, that is, according to the sales amount of sales of goods or services, the output tax amount is calculated according to the prescribed tax rate, and then deducts the value-added tax paid when the goods or services are obtained, That is, the input tax, the difference is the amount of VAT payable, this calculation method reflects the principle of tax by value-added tax.