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近日,某市国税局对辖区内甲公司实施了风险评估,发现该公司2016年1~10月申报技术转让含税收入8523490.87元,按6%申报销项税额482461.75元。对此,有人说应按价外费用或平销返利17%纳税,也有人建议按6%计算销项税。从而引发了一场涉税争论战。那么,到底是适用6%税率,还是按17%纳税呢?基本情况甲公司是一家生产销售汽车配件为主的工业企业,系增值税一般纳税人。为落实多元化产业布局,
Recently, a city’s IRS conducted a risk assessment on Company A within its jurisdiction and found that the company filed a tax-related technology transfer tax of 85,234,90.87 yuan from January to October 2016 and reported an output tax of 482,461.75 yuan at 6%. In response, some people argue that the 17% tax should be refunded on the basis of extra-price fees or flat sales, while others have suggested that output tax should be calculated at 6%. Triggering a tax-related controversy. So, in the end is applicable for 6% tax rate, or 17% tax? Basic situation A company is a production and sales of auto parts based industrial enterprises, the general VAT payer. To implement a diversified industrial layout,