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以增值税为核心内容的新税制自今年1月1日实施以来,已逐步走入正轨。现将有关增值税的概念及计算方法介绍如下: 简单地说,增值税是以商品生产、流通中各环节的新增价值或商品附加值为征税对象的一种流转税。 增值税克服了传统的流转税制对已纳税销售额重复征税、税上加税的弊端,使同一产品不受生产、流通环节多少的影响,始终保持同等的税收含量,不致出现应税产品因生产环节的变化,税负时轻时重的问题。
The new tax system focusing on value-added tax has been gradually put on track since its implementation on January 1 this year. The concept of value added tax and its calculation method are as follows: Simply put, value added tax is a kind of turnover tax which is the object of taxation based on the added value of various links in the production of commodities and the added value of commodities. The value-added tax overcomes the drawbacks of the traditional turnover tax system of double taxation of tax paid sales and tax increases, so that the same product will not be affected by the production and circulation links, and the same tax revenue will be maintained at all times so that taxable products Changes in the production process, when the tax burden of light weight problems.