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实行新税制后,由于增值税实行价外计征的办法,这就使我们有必要研究加工定货合同的订价方法。近日,笔者发现一些企业对在签订的加工定货合同时,采用一种“价税合计”的订价方法:即单价+增值税17%=价税合计这种“价税合计”的订价方法有以下两个问题:第一,合同中所包括的增值税额往往是不准确的,其理由如下:1.《中华人民共和国增值税暂行条例》第五条规定:纳税人销售货物或者应税劳务,按照销售额和税率计算并向购买方收取的增值税额,为销项税额。第六条
After the implementation of the new tax system, due to the implementation of the method of extra-exemption of the value-added tax, this makes it necessary for us to study the method of pricing the processed orders. Recently, the author discovered that some companies use a “price tax total” pricing method when signing a processing order contract: that is, unit price + value-added tax 17% = total price tax this “ total tax price ” The pricing method has the following two problems: First, the amount of VAT included in the contract is often inaccurate. The reasons are as follows: 1. Article 5 of the “Provisional Regulations of the People’s Republic of China on Value-added Tax” stipulates that taxpayers sell goods. Or taxable services, which are based on sales and tax rates and are charged to the purchaser as VAT, are output tax amounts. Article 6