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二、增值税实行增值税的产品分为两大类共12个税目,其中甲类产品有5个税目,即机器机械及其零配件、汽车、机动船舶、轴承、农业机具及其零配件;乙类产品有7个税目,即钢坯、钢材、自行车、缝纫机、电风扇、印染绸缎及其它印染机织丝织品、西药。生产这些产品的企业应按规定交纳增值税。增值税也是从原来的工商税中分解出来的,只是
Second, the value - added tax The implementation of value - added tax products are divided into two categories a total of 12 tax items, including a product category 5 tax items, namely machinery and machinery and spare parts, automobiles, motor ships, bearings, agricultural machinery and spare parts; Category B products have 7 tax items, namely steel billets, steel, bicycles, sewing machines, electric fans, printing and dyeing silk and other printing and dyeing machine woven silk, western medicine. Enterprises producing these products should pay VAT according to the regulations. Value-added tax is also broken down from the original industrial and commercial tax, but