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1994年颁布实施的《中华人民共和国营业税暂行条例》(以下简称《条例》)及其《实施细则》引入一个“价外收费”概念,即纳税人在提供应税劳务、转让无形资产或销售不动产,向对方收取的手续费,代收、代垫款项,集资费,基金等费用,无论会计上如何核算,财务上如何处理,均要并入营业?
The Provisional Regulations of Business Tax of the People’s Republic of China promulgated in 1994 (the “Regulations”) and its Implementing Rules introduced the concept of “premium-based charges”, that is, taxpayers are required to provide taxable services, transfer intangible assets or sell real estate , Fees charged to each other, collecting, on behalf of the advance payments, fund-raising fees, funds and other costs, no matter how the accounting accounting, how to deal with the financial, are incorporated into the business?