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今年全面推行的新的流转税制,是在取消产品税和对外商投资企业和外国企业征收的工商统一税的基础上,建立的以增值税为主体,消费税和营业税为补充的流转税制度。这三个流转税税种,在实际工作中,增值税与消费税、增值税与营业税都存在着征管的其些衔接和联系。如增值税与消费税的联系,在于它们计税价格的同一性;增值税与营业税的联系,以其“混合销售”和“兼营”较为突出。
The new circulation tax system that was fully implemented this year is a system of turnover tax supplemented by value-added tax, consumption tax and business tax based on the abolition of the product tax and the consolidated commercial and industrial tax levied on foreign-invested enterprises and foreign enterprises. The three types of turnover tax, in the actual work, value-added tax and consumption tax, value-added tax and business tax there are some convergence and contact. For example, the connection between value added tax and consumption tax lies in the identity of their taxable prices. The connection between value added tax and business tax is more pronounced with its “mixed sales” and “run-side” businesses.