论文部分内容阅读
据纳税检查,某棉麻公司在支付给加工企业轧花厂棉花衣亏补贴时,按10％的扣除率计算提取收购环节进项税额。当税务机关对这部分进项税额作出补税、罚款处理时,企业认为衣亏补贴是支付给轧花加工企业的。是公司对轧花厂加工棉花所发生的棉花衣分损失的补偿。补偿是对收购环节棉花损失的再次支付,是棉花收购环节在加工过程的延伸,棉花衣亏补贴价格与棉花收购价格一样,都是国家指定价格,理应按补贴金额依10％的扣除率抵扣收购环节的进项税额。
According to the tax inspection, a cotton and linen company in processing cotton ginning subsidies to the processing plant, according to 10% deduction rate calculation and extraction of input tax aspects of the acquisition. When the tax authorities to make this part of the input tax to make a tax, fines to deal with, the company believes that the subsidy is paid to cotton ginning processing enterprises. Is the company compensates for the loss of cotton garments that occur in cotton processing cotton ginning factories. Compensation is the second payment of cotton loss in the acquisition process. It is an extension of the cotton acquisition process in the processing. The cotton subsidy price is the same as the cotton purchase price, which is the national specified price. It should be deducted according to the deduction rate of subsidy amount of 10% The purchase of the part of the input tax.