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从1994年开始实施的新税制,主要内容是建立以增值税为主体、消费税和营业税为补充的流转税制体系和统一企业所得税制。现将与林业系统有关的税种及其操作方法作一介绍。一、增值税。凡在中华人民共和国境内销售货物或者提供加工、修理、修配、劳务以及进口货物的单位个人,为增值税的纳税义务人。增值税的计税依据是纳税人销售货物或者应税劳务所取得的销售额。销售额不包括购买收取的增值税。应纳税额等于当期销项税额减去当期进项税额。纳税人出口货物,税率为零;销售或进口农产品,税率为13%,销售其他
Since 1994, the new tax system has been implemented mainly with the establishment of a system of circulation tax and a uniform enterprise income tax system supplemented by value-added tax, consumption tax and business tax. We will now introduce the types of taxes related to forestry systems and their methods of operation. First, the value-added tax. Where in the People’s Republic of China for the sale of goods or provide processing, repairing, repairing, labor and import goods of individuals, as the taxpayers of taxpayers. The VAT is based on the sales made by the taxpayer for the sale of goods or taxable services. Sales do not include VAT on purchases. Tax payable is equal to the current output tax minus the current input tax. Taxpayers export goods, the tax rate is zero; sales or import of agricultural products, the tax rate of 13%, sales of other