论文部分内容阅读
营业税计税依据是计算营业税应纳税款的依据,是营业税征税对象的量的表现。营业税暂行条例第五条规定,营业税的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用。营业税实施细则第十五条规定,价外费用包括向对方收取的手续费、基金、集资费、代收款项、代垫款项及其他各种性质的价外收费。以上规定可以看出,营业税的计税依据是提供应税劳务的营业额、转让无形资产的转让额或者销售不动产的销售额。 一切收入都要征税,这是基本原则。但是营业税应税行为中也有一些特定的经营项目,如交通运输的联运业务、服务业的旅游业务、建筑业的包工不包料工程等等,它们的营业额,要按
Business tax is calculated on the basis of taxable business tax is based on the amount of business tax revenue targets performance. Provisions of Provisional Regulations on Business Tax Article 5 stipulates that the business tax turnover is taxpayers to provide taxable services, transfer of intangible assets or sales of real property to the other party to receive the full price and extra charges. Article 15 of the Implementation Rules for Business Taxes stipulates that the out-of-pocket expenses include the fees and charges collected from the counterparty, funds, fund-raising fees, collection and collection, advance payment and other various types of off-price charges. As can be seen from the above rules, the business tax is calculated on the basis of the turnover of provision of taxable services, the transfer of the transfer of intangible assets or the sales of real estate sales. All income must be taxed, this is the basic principle. However, there are also some specific business items in taxable business activities such as transport intermodal services, tourism services for services, contracting of contractors in the construction industry, etc. Their turnover should be calculated according to the