新税制改革,是把原来的三十二个税种的复合税制,采取兼并简化的手法,优化税制结构,形成以流转税和所得税为主,其他税相配合的双主体税制结构。国家为了鼓励出口,按国际惯例对外贸出口货物实行零税率。也就是说,当货物出口时,应退回该货物所交纳的税款。新税制规定,货物报关出口后,只退回所交纳的增值税、消费税两种,其余的如营业税等不予退税。在税率方面,包括增值税、消费税以及出。货物退税等的税率都有比较大的变动。对每一商品的出口成本都有直接的影响。一、税率变动的影响增值税是从价内税收为价外税,增值税的发票,税金单列。所以在收购货物时,必须与上年的收购价比较,不能重复计税。现根据新旧税制不同的税率,计算出同一商 The reform of the new tax system takes the original 32 tax types of compound tax system and adopts the method of annexation and simplification to optimize the structure of the tax system and form a dual-subject tax structure that focuses on the turnover tax and income tax in combination with other taxes. In order to encourage exports, the state practices a zero tax rate on exports of foreign trade according to international practice. In other words, when the goods are exported, the tax on the goods should be returned. The new tax system stipulates that after export declaration of goods, only the VAT and consumption tax paid will be returned. The rest, such as sales tax, will not be refunded. In terms of tax rates, including VAT, consumption tax and out. Taxes on goods such as tax rates have relatively large changes. The export cost of each commodity has a direct impact. First, the impact of tax rate changes Value added tax is from the price of the tax for the price of foreign tax, VAT invoices, taxes. Therefore, in the acquisition of goods, must be compared with the purchase price of the previous year, can not be double tax. According to the new tax system different tax rates, calculate the same business