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1.新的增值税只对在中华人民共和国境内()的单位和个人征收。 A、销售的货物;B、销售货物或者提供的加工、修理修配劳务;C、销售货物或者提供加工、修理修配劳务以及进口货物。 2.纳税人销售货物或者应税劳务,按照销售额和增值税条例规定的税率计算并向购买方收取的增值税额,为销项税额。其中销售额为纳税人向购买方收取的()。 A、货物或应税劳务的价款;B、货物或应税劳务的全部价款和价外费用,包括收取的增值税销项税额;C、货物或应税劳务的全部价款和价外费用,但是不包括收取的增值税销项税额。 3.一般纳税人购进货物或者接受应税劳务准予从销项税额中抵扣的进项税额,是指()。 A、所有购进货物或者接受应税劳务所支付或者负担的增值税额;B、实际使用的购进货物或者接受应税劳务所支付或者负担
1. The new VAT is only levied on units and individuals within the territory of the People’s Republic of China (). A, the sale of goods; B, the sale of goods or processing, repair and repair services; C, the sale of goods or provide processing, repair and repair services and imports of goods. 2. Taxpayers selling goods or taxable services, in accordance with the sales and VAT regulations and the VAT rate charged to the buyer, is the output tax. Which sales taxpayers to the buyer to receive (). A. The price of the goods or taxable services; B. The total price of the goods or taxable services and the extra costs, including the output VAT of the value added tax; C. The full price of the goods or taxable services and the extra costs, but Excluding value-added tax on output VAT. 3. General taxpayers purchase goods or receive taxable labor allowance deducted from the amount of output tax input tax, refers to (). A, all the purchase of goods or to accept taxable services paid or borne value-added tax; B, the actual use of the purchase of goods or accept taxable services to pay or burden