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就税费而言,用计缴还是用征收主要是主体角度不同,对税务机关等征收部门而言,用征收;对企业而言,似用计缴更妥。例:增值税,煤、气等产品按13%的税率计缴(征收)。与此相关,值得一议的是,应缴税金与应交税金中的“缴”与“交”的区别。缴(jiǎo),多指履行义务或被迫交出、交纳,强调的是强制性,例如:“缴枪不杀!”。交(jiāo),意指把事物转移给有关方面,强调的是转移特征。应缴税金中用“缴”字似
As far as taxes and fees are concerned, the main part of the collection or collection is different from the main point of view. For tax authorities and other departments, they are levied. For enterprises, it may be better to pay by payment. Example: VAT, coal, gas and other products at 13% of the tax rate (collection). Related to this, it is worth mentioning that the tax payable and tax payable in the “pay” and “pay” the difference. To pay more refers to the performance of obligations or forced to hand over, pay, emphasize the mandatory, for example: “do not kill the gun! ”.交 (jiāo), means to transfer things to the parties concerned, emphasizing the transfer characteristics. Taxes payable in the “pay ” word like