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为了适应工业生产结构的调整和促进专业化协作生产的需要,有利于平衡税负,克服重复征税,从一九八三年起,对两个行业(机器机械、农业机具)三个产品(自行车、缝纫机、电风扇)实行了增值税。由于增值税是一个新的税种,执行时间不长,需要有一个由不完善到逐步完善的过程。因此,第二步利改税时,在计算增值额方法上,作了一些新的补充。例如,增值税条例(草案)中规定,可以根据不同税目分别采取“扣额法”和“扣税法”,其中补充了
In order to adapt to the adjustment of the structure of industrial production and to promote the need for specialized collaborative production, it is in the interest of balancing the tax burden and overcoming double taxation. Since 1983, the three products (machinery, agricultural machinery) of the two industries Bicycles, sewing machines, electric fans) implemented a value added tax. Since VAT is a new type of tax that has not been implemented for a long time, there needs to be a process from imperfection to gradual improvement. Therefore, the second step in tax reform, the method of calculating the value added, made some new additions. For example, the VAT Regulation (Draft) stipulates that the “deduction method” and the “tax deduction method” may be separately adopted according to different tax items, which supplement