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根据财政部、国家经委的有关文件规定,从1983年元月起,对机器机械、农业机具两个行业,缝纫机、自行车、电风扇三项产品试行增值税的办法.我厂经过半年来的实践,笔者认为这种征税办法(本文以增值税扣额法为例)具有以下几个特点:其一:从产品销售收入中扣除销售产品成本中的外购原材料、外购燃料、包装物的价值和动力费、外部加工费,仅仅按企业新增加的产品价值(工资和厂内各项费用)纳税,从国家来讲,避免了重复计税,减少了税金中的“水分”.其二:就企业而言,按新增加的产品价值纳税,可以促使企业加强经营管理,努力增加生产,
According to the provisions of the relevant documents of the Ministry of Finance and the State Economic and Trade Commission, starting from January 1983, the value-added tax method was applied to the three industries of machine and agricultural machinery, sewing machines, bicycles and electric fans. Our factory has been practicing for half a year. The author believes that this type of taxation method (this article uses the VAT deduction method as an example) has the following characteristics: First, it deducts the purchased raw materials, purchased fuel, and packaging materials from the sales revenue of the product. Value and power costs, external processing fees, only pay according to the company’s newly added product value (salary and factory expenses). From the country’s point of view, double taxation is avoided and “moisture” in the tax is reduced. Secondly, as far as companies are concerned, paying taxes according to the newly added product value can encourage companies to strengthen their operations and management, and strive to increase production.