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一、增加值是增值税的课征对象 增加值是指国民经济总产出价值扣除中间消耗后的余额,反映了国民经济各单位生产活动的最终成果。若以C_1表示固定资产折旧,V表示劳动者报酬,M表示税金和利润,则增加值的价值构成为C_1+V+M,而总产值还另外包括中间消耗价值C_2。可见增加值的突出特点是只包括新创造的价值和
First, the added value is the value-added tax levy object Value-added refers to the total output value of the national economy after deducting the middle consumption of the balance reflects the final results of the productive activities of all units of the national economy. If C_1 represents depreciation of fixed assets, V represents worker’s remuneration, M represents taxes and profits, the value of the added value is C_1 + V + M, while the total output value also includes the intermediate consumption value C_2. It can be seen that salient features of added value include only newly created values and