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一、增值税的类型 1.增值税类型的价值构成分析。增值税是以商品流通和劳务服务的各个环节的增值额为征税对象征收的一种税。世界各国实行的增值税以法定扣除项目的范围大小为标准,可分为生产型、收入型、消费型三种类型。一是生产型增值税。是指征税时,凡生产应税产品耗用的外购物质消耗,除固定资产外均可列入扣除项目范围。这类型增值税的征税对象大体上相当于国民生产总值,故称为生产型的增值税。二是收入型增值税。是指征收增值税时,凡生产应税产品耗用的外购物质消耗除未提
First, the type of value-added tax 1. The value of the type of value-added tax analysis. Value-added tax is a kind of tax levied on the value-added tax of all links of commodity circulation and labor service. The value-added tax implemented in various countries in the world is based on the scope of the statutory deduction items and can be divided into three types: production type, income type and consumer type. First, production-based value-added tax. Refers to the tax, where the production of taxable consumption of purchased material consumption, except for fixed assets can be included in the scope of deductions. This type of value-added tax generally corresponds to the taxable gross domestic product, it is called the production of value-added tax. Second, income-based value-added tax. Refers to the collection of value-added tax, where the production of taxable consumption of purchased material consumption is not mentioned