建议对商品批发业务实行增值税。具体做法可像工业企业实行增值税那样,采取“价税分流购进扣税法”。 增值税应纳税额=营业收入×适用税率-扣除税额 扣除税额=扣除项目金额×扣除税率 扣除项目的具体范围可规定为:批发业务购进的商品原价、外地运输费、包装物,水电费、低值易耗品、劳保用品、文具纸张等物质。增值税的适用税率和扣除税率可以在基本上保持原税负的基础上核定。 批发业务实行增值税,由于商品运输费用和购入的上一环节已纳过税的物质作为扣除项目抵扣了税金,排除了地理位置和交通 The proposed value-added tax on wholesale goods business. Specific practices can be like industrial enterprises to implement value-added tax, take “price tax shunt purchase deduction tax law.” Value-added tax payable = Operating income × Applicable tax rate - Deducted tax Deducted tax = Deducted item amount × Deducted tax rate The specific scope of deduction items may be stipulated as follows: the original price of goods purchased in the wholesale business, foreign transportation costs, packaging, utilities, Low-value consumables, labor insurance products, stationery, paper and other substances. The applicable tax rate and deduction rate of value added tax may be approved on the basis of basically keeping the original tax burden. Value-added tax on wholesale business, due to the cost of goods transported and purchased the previous part of the tax has been taxed as a deduction item deducted taxes, ruled out the geographical location and traffic