Accounting records of value-added tax regarded as sales and input tax turns are often the problems in enterprise s accounting affairs.
增值税视同销售行为和进项税额转出的会计核算是企业会计实务中经常容易混淆的问题,如果不能正确区分二者的核算界限,会造成会计核算的差错,导致纳税人少缴或多缴增值税的情况。
Value-added tax can obtain the amount of input tax deductions from the general taxpayer and small-scale taxpayers.
值率是反映增值程度的指标,是增值额对购进不含税货款的比值;增值税既可从一般纳税人那里获得进项税额抵扣,也可从小规模纳税人那里获得进项税额抵扣;采用平衡点法确定选择纳税人身份的通用模型,为定量计算平衡点增值率和平衡点税率,进而确定企业纳税人身份提供了现实可靠的依据。
Input tax = Purchasing price x Deduction rate
进项税额＝买价×扣除率
Analyses on the Differences Between Value-added Tax Regarded as Sales and Input Tax Turns;
增值税视同销售行为和进项税额转出差异辨析
On accounting treatment of receipts tax of short supply and loss of purchased products;
论外购商品短缺与毁损进项税额的会计处理
Responsibility6: Check for monthly VAT amount( special invoice， custom invoice， shipping invoice etc.)， amount of tax bureau confirm and book value.
职责六：每月增值税进项税额（用发票、关发票、费发票等）务认证金额和做账金额对账。
Accounting Treatment of Input Tax Payable of Fixed Assets after the Expansion of VAT Deduction Scope;
扩大增值税抵扣范围后固定资产进项税额的会计处理
Discussion on the Confirmation of Both Tax on Sales and Value Added on Purchase and Accounting Disposal of Value Added Tax;
也谈增值税进项、销项税额的确认及会计处理
The Confirmation of the Receipts Tax ,Sales Tax of the Value Added Tax and Accounting Treatment;
增值税进项、销项税额的确认及会计处理
2. A heavy progressive or graduated income tax.
2．征收高额累进税。
Issue VAT invoice ,Input VAT invoice scanning.
开增值税发票，增值税进项税的认证.
This Benefit is availaBle only to taxpayers who itemize.
只有扣除税额的纳税人才能获得该项津贴
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:
外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:
per item limitation
外国税收抵免的分项限额
(v) for TRQs, the amount of any goods entered at the over quota rate;
(ⅴ) 对于关税配额而言，以配额外税率进口的任何货物的数量；
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税,按应纳税的所得额超额累进计算.
They can impose tariffs and quotes on imported items.
他们可以对进口商品征税，实行配额。
Detailed stipulations, please refer to「 INSTRUCTIONS FOR APPLYING IMPORTATION TARIFF RATE QUOTA(1)」 for year2006.
四、详阅95年度「商申请输入关税配额注意事项()。
To set or determine the amount of(a payment, such as a tax or fine).
确定金额确定或决定（某项付费，如税或罚款）的金额
Taxpayers constructing ordinary standard residences for sale, where the appreciation amount does not exceed 20% of the sum of deductible items;
纳税人建造普通标准住宅出售，增值额未超过扣除项目金额２０％的；