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国家税务总局根据《增值税若干具体问题的规定》,印发了此办法。 (一)货物期货交易增值税的纳税环节为期货的实物交割环节。 (二)货物期货交易增值税的计税依据为交割时的不含税价格。 不含税价=含税价÷(1+增值税率) (三)货物期货交易增值税的纳税人为:
The State Administration of Taxation has issued this measure in accordance with the “Provisions on Certain Specific Issues of Value Added Tax”. (A) the value-added tax of the goods futures transactions tax link for the physical delivery of the link. (B) of the value-added tax on goods futures transactions tax based on the tax-free price when the delivery. Excluding tax price = tax price ÷ (1 + value-added tax rate) (C) VAT futures taxpayers: