進項稅 的英文怎麼說
中文拼音 [jìnxiàngshuì]
進項稅
英文
input tax-
The issues of tax deduction for purchasing tax - free farm products under the vat system
對購進免稅農產品進項稅額抵扣問題的探討Even though, many flaws can be found in it. the imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off. in the meanwhile, in the perspective of the current vat computation method, the more input tax payment is, the less tax payable will be, so increasing the amount of the input tax has become the major means of tax evasion and avoidance
但是，現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷：抵扣制度不完善，抵扣憑證多樣化，抵扣「鏈條」脫節，致使稅負轉移、稅款流失；同時，由於在現行增值稅稅額的計算中，進項稅額越大，應納稅額就越少，加大進項稅額成為偷、逃稅的主要手法。Amount transferred out from vat on purchase
進項稅額轉出數Responsibility 6 : check for monthly vat amount ( special invoice ， custom invoice ， shipping invoice etc. ) ， amount of tax bureau confirm and book value
職責六：每月增值稅進項稅額（專用發票、海關發票、運費發票等）稅務認證金額和做賬金額對賬。Input tax credit
進項稅信貸If you are average taxpayer, income tax can be touched buckle. if be miniature enter cost completely. particular branch collection need not draw up come
假如你是一般納稅人，進項稅可以抵扣。假如是小規模的全進入成本。具體分錄就不用寫出來吧！The first, the goods that imports with general trade pattern, after closing, did not matter with custom ; the 2nd, the goods that imports in order to take makings treatment or kind of supplied materials treatment, sale in domestic market should fill in custom pay custom duty and value added tax ; the 3rd, the goods that imports with general trade pattern, buy with home on account wu processing makings identical ; the 4th, the goods that imports in order to receive makings treatment or supplied materials treatment, fill the value added tax that pay can raise income tax, inspect buy makings processing with home
第一、以一般貿易方式進口的貨物，通關以後和海關就沒有關系了；第二、以進料加工或來料加工方式進口的貨物，內銷要在海關補交關稅和增值稅；第三、以一般貿易方式進口的貨物，在帳務處理上和國內購買料件相同；第四、以進料加工或來料加工進口的貨物，補交的增值稅可以提進項稅，視同國內購料處理。In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable
筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。Normal vat payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others
38增值稅一般納稅人外購貨物所支付的運輸費用，有要求計算進項稅額予以扣除的權利。The analysis of added - value tax assessment cases. in this part, writer enumerated two cases happened in qijiang to prove the indicator system and the synthetical appraisal method
二是開采和掘進並重，掘進先行，掘進的多少直接影響當期進項稅額，還會影響以後的產量。During the transformation of value - added tax, the different credit policy of input value - added tax when enterprises buy fixed assets will cause some financial indexes to change
摘要增值稅轉型過程中，由於對購進固定資產進項稅額抵扣政策的不同，必將引起相關財務指標的變化。And those online shops engaging in buying & selling goods, includes buying & selling used goods should pay 4 % of vat, and no input tax can be credited
而從事買進賣出，包括買進的是舊貨，賣出的也是舊貨的店家也要繳納增值稅，這些交易一律按4的徵收率減半徵收增值稅，且不得抵扣進項稅額。Article 8 for taxpayers who purchase goods or receive taxable services ( hereinafter referred to as " purchasing goods or taxable services " ), vat paid or borne shall be the input tax
第八條納稅人購進貨物或者接受應稅勞務（以下簡稱購進貨物或者應稅勞務） ，所支付或者負擔的增值稅額為進項稅額。Article 8 for taxpayers who purchase goods or receive taxable services ( hereibafter referred to as " purchasing goods or taxable services " ), vat paid or borne shall be the input tax
第八條納稅人購進貨物或者接受應稅勞務（以下簡稱購進貨物或者應稅勞務） ，所支付或者負擔的增值稅額為進項稅額。Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document
40從事廢舊物資經營的增值稅一般納稅人收購廢舊物資，有按收購憑證上註明的收購金額計算進項稅額予以扣除的權利。Average taxpayer, whether does rolled steel exit pay tax, depend on the output tax of exit and the input tax that purchase raw material, output tax is more than input tax to be about to pay tax
一般納稅人，鋼材出口是否交稅，取決于出口的銷項稅額與購進原材料的進項稅額，銷項稅額大於進項稅額就要交稅。Article 9 where taxpayers purchasing goods or taxable services have not obtained and kept the vat credit document in accordance with the regulations, or the vat payable and other relevant items in accordance wit h the regulations are not indicated on the vat credit document, no input tax shall be credited against the output tax
第九條納稅人購進貨物或者應稅勞務，未按照規定取得並保存增值稅扣稅憑證，或者增值稅扣稅憑證上未按照規定註明增值稅額及其他有關事項的，其進項稅額不得從銷項稅額中抵扣。Normal vat payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small - scale vat payers
39增值稅一般納稅人向農業生產者購進免稅農業產品，或向小規模納稅人購進農業產品，有要求計算進項稅額予以扣除的權利。For wholly owned subsidiaries that do not maintain separate books from parent companies, normal wage and salary expenses, business phone charges, lease expenses incurred should not be treated as kickback income from price transfers at, or at near final consumer retail prices from the parent companies, and should not be used to offset tax credits
與總機構實行統一核算的分支機構從總機構取得的日常工資、電話費、租金等資金，不應視為因購買貨物而取得的反利收入，不應做沖減進項稅額處理。The input vat that have been transferred out under caishui [ 2004 ] no. 116 after 1 january 2004 should be recalculated according to the new circular and adjusted in the 2004 final settlement period for export tax refunds
卷煙生產企業自2004年1月1日至本通知下發之日已按財稅[ 2004 ] 116號文件有關規定計算轉出的進項稅額，應按本通知的規定重新計算，並在2004年度出口退稅清算期予以調整。分享友人