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现行批发零售贸易餐饮业统计报表制度规定:大中型批发零售贸易餐饮业财务状况表中的应交增值税应小于等于销项税减进项税。而从基层的报表中却常常出现应交增值税远大于销项税减进项税的情况。笔者认为产生这种情况的本质原因是思想认识上的纯粹拿来主义。何为纯粹拿来主义?
The current system of wholesale and retail trade statistical reporting of food and beverage industry regulations: large and medium-sized wholesale and retail trade food and beverage industry in the statement of financial statements should be less than VAT should be less output tax minus input tax. However, reports from the grassroots level often appear to pay VAT is much larger than the output tax minus item tax situation. The author thinks that the essential reason for this kind of situation is the pure use of ideology. What is purely used?