增值税与损益表

• 作 者: 沈熙元 薛建华 傅宁人
• 出 处: 广西会计
• 发表日期: 1994年10期
• 关键词: 损益表 增值税改革 城市维护建设税 销售税金 城建税 产品销售成本 会计指标 利润总额 销售收入 教育费附加

增值税与损益表沈熙元，薛建华，傅宁人为了便于叙述与列表，特先规范本文中一些常用词及词组的简称：８、本文中的“税”，除另有说明的以外，均专指增值税；２、“产品销售税金及附加”，简称为“税金及附加”；“城市维护建设税”简称为“城建税”；３、旧税制下按规定...

Value Added Tax and Income Statement Shen Xiyuan, Xue Jianhua, Fu Ningren In order to facilitate the narrative and list, especially for some of the commonly used terms and phrases in this article abbreviation: 8, “tax” in this article, unless otherwise stated, all Refers to the value-added tax; 2, “product sales tax and surcharges,” referred to as “tax and surcharges”; “urban maintenance and construction tax” referred to as “urban construction tax”;