In the turnover tax system what's the relationship between the business tax the value-added tax and the consumption tax?
您刚才谈到了流转税,在流转税体系中,营业税与增值税、消费税是怎样的一种关系?
The term "import duty" includes customs duty, value added tax and consumption tax.
本办法所称的进口税,包括关税和增值税、消费税。
This paper analyzed the impact of consumption-based value-added tax to accounting.
本文就消费型增值税对会计核算的影响进行浅要分析。
In the turnover tax system, what's the relationship between the Business tax, the Value-added tax and the Consumption tax?
您刚才谈到了流转税,在流转税体系中,营业税与增值税、消费税是怎样的一种关系?
Since the beginning of 2009, the reform on added-value tax from production to consumption has affected China's financial management greatly.
自我国2009年初实施增值税从生产型转为消费型的税收体制改革以来,对我国企业财务管理活动产生了重大影响。
Value-added tax shall be also levied if the use is regarded as sales, and consumption tax, but not value-added tax should be induded in the taxable sales amount.
且增值税、消费税的计税依据中均应包含消费税,但不含增值税。
We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely.
应通过重视和完善所得税增收以及把生产型增值税改变为消费型增值税等途径从根本上改变目前税收体制上存在的问题。
Consumption tax is carried out by way of tax within price and then adjusted together with the value-added tax. But the adjusting function isn't evident, and therefore weakens itself.
消费税实行价内税并与增值税交叉调节,调节作用不够明晰,弱化了调节功能;
Width according to the different VAT tax base is divided into production-based value-added tax, income-based value-added tax and consumption-type VAT.
增值税根据税基的宽窄不同,分为生产型增值税、收入型增值税和消费型增值税。
II. With regard to the exported goods which an export enterprise has calculated and paid the value added tax and consumption tax according to Article 1 of this Notice, no tax will be rebated.
对出口企业按本通知第一条规定计算缴纳增值税、消费税的出口货物,不再办理退税。
Discussion on the change from production value-added tax to consumption value-added tax;
根据税基的宽窄不同,增值税分为生产型增值税、收入型增值税和消费型增值税。
Discussion on the change from production value-added tax to consumption value-added tax;
根据税基的宽窄不同,增值税分为生产型增值税、收入型增值税和消费型增值税。
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