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(一)确定纳税环节的原则商品从生产到消费,中间要经过许多环节,如工业产品要经过工业生产、商业批发和商业零售等环节,农业产品要经过农业生产、商业采购、商业批发和商业零售等环节。工商统一税的纳税环节,就是在商品产销流转和服务性业务活动过程中,确定在什么环节交纳税款。工商统一税的纳税环节,应当根据产品
(A) determine the principle of tax link Production from consumption to consumption, the middle to go through many links, such as industrial products to go through industrial production, commercial wholesale and retail and other sectors of agricultural products to go through agricultural production, commercial procurement, commercial wholesale and commercial Retail and other sectors. The tax payment link of the unified tax for industry and commerce means that during the process of commodity production and sales and service business activities, it is determined what part of the tax payment should be made. Tax payment links of industrial and commercial unity tax should be based on products