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弹性一:对增值税的计算公式(应纳税额=当期销项税额-当期进项税额)的理解和运用不统一。具体表现在:第一,上期结账日到下期结账日被认为是一个核算期,视作“当期”。《会计法》只对核算年度作了严格规定,即每年的元月1日到12月31日为一核算年度,而对月份未进行界定,税收法规对“当期”也未作严格规定。第二,如果年度内的月份有28天或29天、30天、31天等不同天数,分别按实际天数计税。另外一种情况是缩短核算期,以25天或26天为一个核算期,人为地将月尾几天的业务后移到下一个核算期计税。还
Flexible one: The calculation of value added tax (tax payable = current output tax - current input tax) understanding and use are not uniform. Specific performance in: First, the previous closing date to the next closing date is considered an accounting period, as “current”. The Accounting Law strictly stipulates only the accounting year, that is, from January 1 to December 31 of each year as an accounting year, and the month is not defined, and the tax laws and regulations have not strictly stipulated the “current period” . Second, if there are 28 days or 29 days, 30 days, 31 days, etc. in different months in the year, they are taxed separately according to the actual days. Another case is to shorten the accounting period to 25 days or 26 days for a period of accounting, artificially move the business days after the end of the month to the next accounting period tax. also