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合同文本管理明确当事人信息。“营改增”后,合同双方当事人需要在合同中详细写明双方名称、联系方式、地址等信息,并额外注明购收票方的纳税人识别号、地址、联系电话等信息,以避免因文本纰漏、错误,造成所开增值税发票错误,影响收票方增值税进项抵扣。明确价款信息。增值税体系采用价税分离的原则,因此合同文本上除了记载约定的合同总价,必须标明不含税价、税率、税款等信息。不同增值税率的业务必须分项单独核算,根据目前财税
Contract text management clear party information. “After the tax change”, both parties to the contract need to specify in the contract details of the names, contact information, address and other information, and additional note of the taxpayer identification number, address, contact telephone number and other information, To avoid errors or omissions due to errors in the texts, errors in the value-added tax invoices may be infringed, which may affect the deduction of value-added tax receipts of the invoicing parties. Clear price information. Value-added tax system uses the principle of price and tax separation, so the contract text in addition to record the contract total price must be marked without tax information, tax rates, taxes and other information. Different value-added tax business must be separate accounting, according to the current tax