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增值税较流转环节的其它税种,具有合理性、适应性和调节性等特点,它排除了重复征税的弊端,同一商品的税负具有一致性,其税率能反映出某一商品的总体税负。目前,许多企业推行的是实耗扣税法,从执行的结果来看,既有优点又存在不足。笔者根据自己的实践体会,谈点建议。现举例如下: 一、某企业1990年帐面情况:纳税资料如下:产品销售收入637万元,产品销售成本572万元,完工产品成本528万元,扣除项目金额410万元。增值税税率14％,则应纳增值税税额=637×14％-572×(410+528)×14％=26.996万元。
VAT has other characteristics such as rationality, adaptability, and adjustment, and it excludes the drawbacks of double taxation. The same commodity has a consistent tax burden. Its tax rate can reflect the overall tax of a commodity. negative. At present, many companies implement the deduction tax law, and from the results of implementation, there are both advantages and disadvantages. According to my experience in practice, the author discussed some suggestions. Examples are as follows: First, a company’s book status in 1990: tax information as follows: product sales income of 6.37 million yuan, product sales cost of 572 million yuan, the finished product cost of 5.28 million yuan, deducting the project amount of 4.1 million yuan. With a VAT rate of 14%, the VAT tax payable = 637 × 14% - 572 × (410 + 528) × 14% = 269.96 million.