不同税种的视同销售与不得抵扣进项税额
发布时间：2018-10-19 14:34
【摘要】：所得税、增值税、消费税、营业税中皆有各自定义的视同销售事项,与视同销售相近的还有不得抵扣进项税额,因相关法规对这些事项的规定十分相似,极易使人混淆,因此如何在理论和实务中区分它们成为亟待解决的问题。本文对不同税种下的视同销售与不得抵扣进项税额进行了辨析,以供大家参考。
[Abstract]:Income tax, value-added tax, consumption tax, business tax have their own definitions of sales items, and similar to sales and non-deductible income tax, because the relevant laws and regulations on these matters are very similar, easy to confuse, Therefore, how to distinguish them between theory and practice has become an urgent problem. This paper distinguishes the amount of income tax between sales and non-deductible tax under different taxes for your reference.
【作者单位】： 西南政法大学管理学院;
【基金】：国家自然科学基金(项目批准号:51102200) 重庆市高等教育教学改革研究项目(项目批准号:113127)资助
【分类号】：F233
[Abstract]:Income tax, value-added tax, consumption tax, business tax have their own definitions of sales items, and similar to sales and non-deductible income tax, because the relevant laws and regulations on these matters are very similar, easy to confuse, Therefore, how to distinguish them between theory and practice has become an urgent problem. This paper distinguishes the amount of income tax between sales and non-deductible tax under different taxes for your reference.
【作者单位】： 西南政法大学管理学院;
【基金】：国家自然科学基金(项目批准号:51102200) 重庆市高等教育教学改革研究项目(项目批准号:113127)资助
【分类号】：F233
【参考文献】
相关期刊论文 前1条
1 杜淑娟;杨s，
本文编号：2281430
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2281430.html
