纳税人依照税法规定,应当向国家交纳的税款数额,称为应纳税额。根据“工商统一税条例(草案)”第四条至第八条的规定,工商统一税的应纳税额,是依据纳税人实际收入或支付的金额和所属税目的税率来计算的,一般不发生按什么价格计税或组成计税价格的问题,这是与过去商品流通税、货物税应纳税额的计算方法不同的地方。这样做的好处是:第一,按实际收入或支付金 Taxpayers in accordance with the provisions of tax law, the amount of taxes that should be paid to the state, known as tax payable. According to Article 4 to Article 8 of the “Uniform Industrial and Commercial Tax Ordinance (Draft)”, the tax payable for consolidated industrial and commercial tax is calculated on the basis of the actual income or amount paid by the taxpayer and the tax rate of the tax items to which it belongs. Generally, The problem of not counting the price at a certain price or the composition of the tax price is not the same as the method of calculating the amount of tax payable on goods and materials in the past. The benefits of doing so are: First, according to the actual income or payment