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一般来说,企业取得的主营业务收入和其他业务收入属于应税范围。但在实践中,企业实现的与日常经营业务无直接关系的各项收入,如固定资产盘盈、处置固定资产净收益、出售无形资产净收益、罚没收入、确实无法支付的应付款转营业外收入、债务重组净收益、政府补助净收益、非货币性资产交换净收益、捐赠收入、违约金(罚金)收入等,是否应当缴纳流转税?
In general, the company’s main business income and other business income are taxable. However, in practice, all kinds of income realized by the enterprise that are not directly related to the daily operation of the business such as the surplus of fixed assets, net gains from the disposal of fixed assets, net gains from the sale of intangible assets, fines from revenue, Net income from debt restructuring, net income from government subsidies, net income from exchange of non-monetary assets, income from donations, and liquidated damages (penalty) income should all be subject to turnover tax?