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流转税:以纳税人的商品流转额和非商品流转额为征收对象的一类税收。其中商品流转额指商品交换金额对销售商品的一方表现为销售收入额,对购进商品的一方表现为采购支付金额。非商品流转额指各种劳务收入和服务性业务收入金额。我国现行的产品税、增值税、特别消费税、营业税统称叫流转税。今年的新税制中的增值税、消费税和营业税统称也叫流转税。
Turnover tax: A class of tax that targets taxpayers on the basis of the turnover of commodities and non-commodity flows. Among them, the turnover of goods refers to the amount of goods exchanged for the sales of goods represented by the amount of sales revenue, the purchase of goods on the one hand as the purchase payment amount. Non-commodity turnover refers to all kinds of labor income and service business income amount. China’s current product tax, value-added tax, special consumption tax, business tax collectively referred to as turnover tax. This year’s new tax system, value-added tax, consumption tax and business tax collectively referred to as turnover tax.