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将营业税改征增值税(以下简称“营改增”),是国家实施结构性减税的一项重要举措,也是一项重大的税制改革。营改增后使得一些以交营业税为主的企业的税负减轻了许多,主要是因为可以进行进项税额抵扣,但并不是所有企业的税负都会下降,主要看如何进行进项税额的匹配。应税服务年销售额超过财政部和国家税务总局规定标准500万元[年销售额=试点前的营业额/(1+增值税率)]的纳税人为一般纳税人,未超过规定标准的纳税人为小规模纳税人。中国移动作为世界500强企业,营改增后被认定为一般纳税人是毋庸置疑的。一般纳税人的计税公式为:应纳税额=(销售收入)÷(1+税率)×税率-进项税额。
The business tax reform levy value-added tax (hereinafter referred to as “business tax increase”) is an important measure for the implementation of structural tax cuts, but also a major tax reform. The increase in the number of battalions has reduced the tax burden of some enterprises that pay mainly on turnover tax mainly because they can offset the input tax. However, not all enterprises will have to reduce their tax burden, mainly depending on how the input tax amount is matched. Taxable service Taxpayers whose annual sales exceed the standard set by the Ministry of Finance and the State Administration of Taxation of 5 million yuan [annual sales = turnover before trial / (1 + VAT rate)] are ordinary taxpayers, taxpayers who fail to exceed the prescribed standards are Small-scale taxpayers. China Mobile, as one of the Fortune 500 companies, is undoubtedly regarded as a general taxpayer after the camp was changed. The general taxpayer’s tax formula is: Tax payable = (sales revenue) ÷ (1 + tax rate) × tax rate - the amount of input tax.