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本文通过食品生产企业一个简单的采购、生产、销售的循环对中日食品生产企业在这一循环中产生的税收进行计算、比较。通过比较了解中国的食品生产企业中因为供应商提供的不同发票导致企业承担不同的税额和计算方式的不同,并通过同一例子采用日本的税收政策进行相关税款的计算。通过计算对中日食品生产企业的不同税收政策的比较,了解两国的差异,并明了中国在食品生产企业中的税收政策相比日本对食品生产企业的税收政策中的优劣,提出有利于中国的更好的税收政策。
This article through the food production enterprises a simple procurement, production, sales cycle of China-Japan food production enterprises in this cycle of tax revenue calculated, compared. Through comparative understanding of different invoices provided by the suppliers in China’s food production enterprises, the enterprises bear different tax amounts and different calculation methods, and adopt the same example to calculate the relevant tax with Japan’s tax policy. By comparing the different tax policies of the Chinese and Japanese food manufacturers and understanding the differences between the two countries, it is clear that China’s tax policy in food manufacturing enterprises is superior to Japan’s tax policy in food manufacturing enterprises. China’s better tax policy.