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为了避免重复征税,营业税规定了一些扣除项目。除税法规定的扣除项目外,不得扩大扣除项目。按营业税税法的有关规定,主要有以下几种情况:1.运输业在我国境内承揽旅客或货物运输出境,在境外改由其他运输企业承运的,可以从所收全程运费中减去付给其他运输企业的运费后,按余额计征
In order to avoid double taxation, sales tax provides for some deductions. Except deduction items stipulated in the tax law, no deduction item shall be extended. According to the relevant provisions of the Business Tax Law, the following situations: 1. Transport industry in our country contract passenger or cargo transport out of the country, to be carried by other transport enterprises outside the territory, you can receive from the entire freight deducted from other paid Transport companies shipping, according to the balance of levy