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一、注意营业额的认定不论是否按差额征营业税,准确认定营业额是第一位的事项。营业税纳税人营业额的确认应注意以下几个方面:(一)注意营业额组成的完整性按《营业税暂行条例》(以下简称《暂行条例》)的规定,计算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收取的全部价款和价外费用。虽然,部分应税劳务和转让无形资产或者销售不动产,可以按规定的差额计算营业税,但其差额的计算是以纳税人收取的全部价款和价外费用为计算基础的。(二)对纳税人提供的营业额的价格明显偏低的处理
First, pay attention to the determination of turnover No matter whether the difference levied sales tax, accurately determine the turnover is the first thing. Business tax Taxpayers turnover should confirm the following aspects: (A) pay attention to the integrity of turnover composition According to the “Provisional Regulations on Business Tax” (hereinafter referred to as “Provisional Regulations”), calculate the turnover of business tax for taxpayers to provide Taxable services, transfer of intangible assets or sales of real property received all the price and extra charges. Although part of the taxable services and the transfer of intangible assets or sale of real estate, business tax can be calculated according to the provisions of the difference, but the difference is calculated on the basis of the total price of the taxpayer and the extra charges. (2) The treatment of the taxpayers’ turnover that is obviously lower in price