浅析增值税对一般纳税人利润的影响四川省商贸学校唐明富实行新税制后，增值税是价外税，不通过“产品销售税金及附加”科目进行核算。不少人认为增值说对利润没有影响，事实并非如此。实际上，增值税仍通过一些损益科目对利润发生影响。下面以工业为例，就增值税对一般纳... Analysis of the impact of value-added tax on the profits of general taxpayers Tangshan Fu Business School in Sichuan Province after the introduction of a new tax system, the value-added tax is the price of foreign tax, not through the “sales tax and additional” subjects accounting. Many people think that value-added has no effect on profits, which is not the case. In effect, value added tax still affects profits through some profit and loss accounts. The following industry as an example, the value-added tax on the general satisfied ...