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增值税条例规定,对征收增值税的行业和产品,分别采用“扣额法”和“扣税法”计算纳税。但无论采用哪种扣除法,都有法定的扣除范围,而不是金额扣除。目前尚未实行在发货票上注明已纳税金制度,实行扣税法或扣额法,都得计算出法定扣除项目的金额后,再按规定的税率计算应扣除税额。然而现行的会计制度,企业的帐上没有直接记载应扣除金额,缴税时要东找西寻,出现忙乱,多征、少征的情况,时有发生。为此,提出以下意见,供参考。
The VAT regulations stipulate that taxation and tax deduction laws shall be applied to the industries and products for which value-added tax is levied. However, regardless of the deduction method, there is a statutory deduction range, not a deduction. At present, no taxation system has been specified on the invoice, and the tax deduction or deduction laws have been applied. After the amount of the statutory deduction has been calculated, the tax deduction should be calculated at the prescribed tax rate. However, in the current accounting system, the company’s account does not directly record the amount to be deducted. When paying tax, one must go to the west to find it. There is a situation where there is a hectic and excessive levy. To this end, put forward the following suggestions for reference.