納稅籌劃外文文獻

1. 求關於稅收籌劃的英文文獻，最好是跟中小企業相關的。找了好久都找不到，拜託各位了！！

用有道詞典翻譯不就完了

2. 求增值稅納稅籌劃的外文文獻一篇

中文版的，你想把它翻譯成什麼文都可以

增值稅納稅籌劃

一、對實物折扣業務的增值稅籌劃

實物折扣是商業折扣的一種。例如，企業為鼓勵買主購買更多的商品而規定每買10件送1件，50件以上每10件送2件等，即屬於實物折扣。由於商業折扣在銷售時即已發生，因此，現行會計制度規定企業在銷售實現時按扣除商業折扣後的凈額確定銷售收入即可，不需另作賬務處理。
現行稅法規定，納稅人採取折扣方式銷售貨物，如果銷售額和折扣額在同一張發票上分別註明的，可按折扣後的銷售額徵收增值稅；如果將折扣額另開發票，不論其在財務上如何處理，均不得從銷售額中減除折扣額。稅法的這一規定，是從價格折扣的角度來考慮的，沒有包括實物折扣的情況。採取實物折扣的銷售方式，其實質是將貨物無償贈送他人的行為。根據《中華人民共和國增值稅暫行條例實施細則》第四條規定，將貨物無償贈送他人，無論贈送的貨物是自己生產的還是委託他人加工的或購進的，均應視同銷售貨物計算繳納增值稅。也就是說，一般情況下採取實物折扣方法銷售貨物，折扣的實物不論會計上如何處理，均應按規定視同銷售計算繳納增值稅。
但是，如果將實物折扣"轉化"為價格折扣，則可達到節省納稅的目的。例如某客戶購買10件商品，應給1件的折扣，在開具發票時，按銷售11件開具銷售數量和金額，然後在同一張發票上的另一行用紅字開具折扣1件的折扣金額。這樣處理後，按照稅法的相關規定，折扣的部分在計稅時就可以從銷售額中扣減，不需計算增值稅，節約了納稅支出。

二、對銷售舊貨業務的增值稅籌劃

根據《增值稅暫行條例》規定，納稅人銷售舊貨，無論是增值稅一般納稅人或小規模納稅人，一律按4％的徵收率計算稅額後再減半徵收增值稅，不得抵扣進項稅額。
納稅人銷售自己使用過的屬於徵收消費稅的遊艇、摩托車和機動車，售價超過原值的，按4％的徵收率計算稅額後再減半徵收增值稅；售價未超過原值的，免徵增值稅。基於本條規定，可以進行適當的納稅籌劃。
【例】某企業因臨時資金緊張，欲出售一輛使用過的進口小汽車（屬消費稅徵收范圍），該小汽車賬面原值是80萬元，估計現在市價為81萬元。
針對小汽車的出售，有以下兩種方案可供選擇：
方案一：以81萬元價格出售。由於81萬元超過其賬面原值，因而需要繳納增值稅。
應納稅額＝81×4％×50％＝1.62萬元
因而其實際回收的現金是：81－1.62＝79.38萬元
方案二：以79.9萬元價格出售。由於79.9萬元沒有超過其賬面原值，因而不用繳納增值稅。該方案的實際回收的現金為79.9萬元。
由此可見，方案二雖售價較低，但扣除納稅因素後，對企業更為有利。
在本例中，由於某企業的小汽車市面價值高於賬面原值，因而存在決策的問題。如果銷售的價款比原值多不了多少，倒不如以稍低於原值的價格出售，這樣可避免價格超過賬面原值使得應納增值稅比增加的售價高，以致得不償失。
當然並不是所有使用過的固定資產在出售時都應該使出售價格低於賬面原值，這要依具體情況而定。具體說來，企業在出售自己使用過的屬於徵收消費稅的遊艇、摩托車和機動車時，應注意以下幾點：
（1）在市面價值低於賬面原值時，按市面價值出售為宜。
（2）在市面價值高於賬面原值一定比例時，按市面價值出售為宜。
（3）當市面價值高於賬面原值不多時，不如將價格定在稍低於賬面原值，這樣雙方受益，而且這種良好關系也可以給企業以後的生產經營帶來一定的便利。
（4）當市面價值高於賬面原值不少，也可以考慮將設備分幾部分出售，讓大部分能免於征稅，其中一部分價款較高，其增加額可足以抵銷繳納的增值稅。

三、對代銷商品業務的增值稅籌劃

【例】A公司和B公司簽訂代銷協議規定：B公司以1000元／件的價格對外銷售A公司的產品，根據代銷數量，B公司向A公司收取20％的代銷手續費，即B公司每代銷一件A公司的產品，收取200元手續費。到年末，B公司共售出該產品1萬件。
對於這項業務，雙方的收入和應繳稅金（不考慮所得稅）情況分別為：
A公司：收入增加800萬元，增值稅銷項稅額為170萬元（1000萬元×17％）
B公司：收入增加200萬元，增值稅銷項稅額與進項稅額相等，相抵後，該項業務的應交增值稅為零，但B公司採取收取手續費的代銷方式，屬於營業稅范圍的代理業務，應繳納營業稅10萬元（200萬元×5％）。
A公司與B公司合計，收入增加了1000萬元，應交稅金180萬元。雙方都從這項業務中獲得了收益。
代銷通常有兩種方式：
（1）收取手續費，即受託方根據所代銷的商品數量向委託方收取手續費，這對受託方來說是一種勞務收入。在本案例中，A公司和B公司就是採用的這種代銷方式。
（2）視同買斷，即由委託方和受託方簽訂協議，委託方按協議價收取所代銷的貨款，實際售價可由雙方在協議中明確規定，也可由受託方自定，實際售價與協議價之間的差額歸受託方所有，這種銷售仍是代銷，委託方只是將商品交給受託方代銷，並不是按協議價賣給受託方。
現在假設案例中的A公司和B公司採用第二種代銷方式，簽訂的協議為：B公司每售出一件產品，A公司按800元的協議價收取貨款，B公司在市場上仍要以1000元的價格銷售A公司的產品，實際售價與協議價之間的差額，即200元／件歸B公司所有。
假定，到年末，B公司共售出該產品1萬件。
對於這項業務，雙方的收入和應繳稅金情況分別為（不考慮所得稅）：
A公司：收入增加800萬元，增值稅銷項稅額增加136萬元（800萬元×1 7％）。
B公司：收入增加200萬元，增值稅銷項稅額為170萬元（1000萬元×1 7％），進項稅額為136萬元（800萬元×17％），相抵後，就該項業務的應繳增值稅為34萬元。
A公司與B公司合計，收入增加了1000萬元，應交稅金170萬元。
採取第二種代銷方式與採取第一種代銷方式相比：
A公司：收入不變，應交稅金減少34萬元（170萬元－136萬元B公司：收入不變，應交稅金增加24萬元（34萬元－10萬元）
A公司與B公司合計，收入不變，應交稅金減少10萬元（180萬元－170萬元）。
分析至此，顯然，從雙方的共同利益出發，應選擇第二種，即視同買斷的代銷方式，這種方式與第一種相比，在最終售價一定的條件下，雙方合計繳納的增值稅是相同的，但在收取手續費的方式下，受託方要交營業稅。
但在實際中運用時，第二種代銷方式會受到一些限制：
（1）採取這種方式的優越性只能在雙方都是一般納稅人的前提下才能得到體現。如果一方為小規模納稅人，則受託方的進項稅額不能抵扣，就不宜採取這種方式。
（2）節約的稅額在雙方之間如何分配可能會影響到該種方式的選擇。從上面的分析可以看出，與採取收取手續費方式相比，在視同買斷方式下，雙方雖然共節約稅款10萬元，但A公司節約34萬元，B公司要多交24萬元。所以A公司如何分配節約的34萬元，可能會影響B公司選擇這種方式的積極性。A公司可以考慮首先要全額彌補B公司多交的24萬元，剩餘的10萬元也要讓利給B公司一部分，這樣才可以鼓勵受託方選擇適合雙方的代銷方式。
明確了這一點以後，另一個問題就是節約的稅款在雙方之間應通過何種方式分配，在實際中，協議應具體怎麼簽訂，這需要雙方本著共同利益最大化的原則進行協商，在多級代理的情況下，這一問題將變得更加復雜。
通過本案例，希望幫助大家意識到兩種不同的代銷方式對納稅的影響，在實際工作中，根據具體情況，選擇適當的代銷方式，可以降低納稅成本。

四、利用增值稅納稅期遞延進行納稅籌劃

納稅期的遞延也稱延期納稅，即允許企業在規定的期限內，分期或延遲繳納稅款。稅款遞延的途徑是很多的。企業在生產和流通過程中，可根據國家稅法的有關規定，作出一些合理的稅收籌劃，盡量地延緩納稅，從而獲得節稅利益。
增值稅納稅期限最長只有一個月，並且必須在次月十日內繳清稅款。因此，在納稅期限上籌劃餘地很小。只有在推遲納稅義務發生時間上進行籌劃，才能達到延期納稅的目的。要推遲納稅義務的發生，關鍵是採取何種結算方式。納稅人普遍採取的方式有以下兩種：
（一）賒銷和分期收款方式的籌劃
賒銷和分期收款結算方式，都以合同約定日期為納稅義務發生時間。因此，企業在產品銷售過程中，在應收貨款一時無法收回或部分無法收回的情況下，可選擇賒銷或分期收款結算方式。
【例】某電纜廠為增值稅一般納稅人，當月發生銷售電纜業務5筆，共計應收貨款1800萬元（含稅價）。其中，3筆共計1000萬元，貨款兩清；一筆300萬元，兩年後一次付清；另一筆一年後付250萬元，一年半後付150萬元，餘款100萬元兩年後結清。
企業若全部採取直接收款方式，則應在當月全部計算銷售，在增值稅銷項稅額為261.54萬元[1800÷（1＋17%）×17%]；若對未收到款項的業務不記賬，則違反了稅法規定，少計了銷項稅額116.24萬元[800÷（1＋17）×17%]，屬於偷稅行為；若對未收到的800萬元應收賬款分別在貨款結算中採用賒銷和分期收款結算方式，就可以延緩納稅，並收到免費使用稅款資金的功效。具體銷項稅額及天數為（假設以月底發貨計算）：
300＋100÷（1＋17％）×17%＝58.12（萬元），天數為730天
150÷（1＋17%）×17%＝21.79（萬元），天數為548天
250÷（1＋17%）×17%＝36.32（萬元），天數為365天
毫無疑問，採用賒銷和分期收款方式，可以為企業節約大量的流動資金，節約銀行利息支出。
（二）委託代銷方式銷售貨物的籌劃
委託代銷商品是指委託方將商品交付給受託方，受託方根據合同要求，將商品出售後，開具銷貨清單，交給委託方，這時委託方才確認銷售收入的實現。根據這一定義，如果企業的產品銷售對象是商業企業，且有一定的賒欠期限的情況下，可採用委託代銷結算方式處理銷售業務，根據實際收到的貨款分期計算銷項稅額，從而延緩納稅。
【例】某造紙廠1999年5月向外地某紙張供應站銷售白版紙117萬元，貨款結算採用銷售後付款的形式。10月份匯來貨款30萬元。該企業應如何進行籌劃呢？
此筆業務，由於購貨企業是商業企業，並且貨款結算採用了銷售後付款的結算方式。因此可選擇委託代銷貨物的形式，按委託代銷結算方式進行稅務處理。
如按委託代銷處理，5月份可不計算銷項稅額，10月份按規定向代銷單位索取銷貨清單並計算銷項稅額：30÷（1＋17%）×17%＝4.36（萬元）
對尚未收到銷貨清單的貨款可暫緩計算、申報銷項稅額。
如不按委託代銷處理，則應計銷項稅額：117÷（1＋17%）×17%＝17（萬元）。如不進行會計處理申報納稅，則違反稅收規定。因此，此類銷售業務選擇委託代銷結算方式對企業最有利。

五、利用增值稅納稅人的特點進行納稅籌劃

增值稅對一般納稅人和小規模納稅人的差別待遇，為小規模納稅人與一般納稅人進行納稅籌劃提供了可能性。人們通常認為，小規模納稅人的稅負重於一般納稅人。但實際並不完全如此。大家知道，納稅人進行稅務籌劃的目的是通過減少稅負支出，以降低現金流出量。企業為了減輕稅負，在暫時無法擴大經營規模的前提下實現由小規模納稅人向一般納稅人的轉換，必然要增加會計成本。例如，增設會計賬簿，培養或聘請有能力的會計人員等。如果小規模納稅人由於稅負減輕而帶來的收益尚不足以抵扣這些成本的支出，則寧可保持小規模納稅人身份。除受企業會計成本的影響外，小規模納稅人的稅負也並不總是高於一般納稅人。
【例】某商業批發企業，年應納增值稅銷售額300萬元，會計核算制度也比較健全，符合作為一般納稅人條件，適用17％增值稅率，但該企業准予從銷項稅額中抵扣的進項稅額較少，只佔銷項稅額的10％。在這種情況下，企業應納增值稅為45.9萬元（300×17％－300×17％×10％）。如果將該企業分設兩個批發企業，各自作為獨立核算單位，那麼，一分為二後的兩個單位應稅銷售額分別為160萬元和140萬元，就符合小規模納稅人的條件，可適用4％徵收率。在這種情況下，只要分別繳增值稅6.4萬元（160×4％）和5.6萬元（140×4％）。顯然，劃小核算單位後，作為小規模納稅人，可較一般納稅人減輕稅負33.9萬元。

3. 求外國文獻,固定資產折舊，納稅籌劃,外文文獻

外文來文獻有，翻譯沒有，翻源譯得靠你自己了，如果需要直接網路私信或者Hi中留言貼出問題的鏈接地址及郵箱地址即可，希望能滿足你的需要，能幫到你，並請及時知道評價，多多給點懸賞分吧，急用的話請多選賞點分吧，這樣更多的知友才會及時幫到你，我找到也是很花時間的

4. 寫論文，題目是企業所得稅的納稅籌劃，求一篇外文文獻原文並帶中文翻譯，外文原文字數1500--2000單詞

Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, minimizing the tax liability can provide more money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expenses only to gain a tax dection. While purchasing necessary equipment prior to the end of the tax year can be a valuable tax planning strategy, making unnecessary purchases is not recommended. Second, a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are e.
Experts recommend that entrepreneurs and small business owners conct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if they employ a professional bookkeeper or accountant, small business owners should keep careful tabs on their own tax preparation in order to take advantage of all possible opportunities for dections and tax savings. "Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code," Albert B. Ellentuck wrote in the Laventhol and Horwath Small Business Tax Planning Guide. "Just as you would not turn over the management of your money to another person, you should not blindly allow someone else to take complete charge of your tax paying responsibilities." In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, "Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who don't bother to learn."
剩下的文章和翻譯要的私聊

5. 跪求 企業稅收（納稅）籌劃 的英文參考文獻

I issue you oh, my just participated in tax revenue preparation training!
Tax revenue preparation
First lecture of tax revenue outline
First, our country present tax law system content.
The our country present tax system speaking of its substantive law, after is the founding of the nation passes through several times of bigger reforms by □i the evolution but Lei, approximately divides into six kinds according to its nature and the function:
(1) pasts the tax class. Including increment ty, excise tax, business tax. Mainly in the proction, the circulation or service instry displays the control action.
(2) resources tax class. Including resources tax, cities land use tax. Mainly is to because of the development and the grading income display control action which forms using the natural resource difference.
(3) income tax class. Including enterprise income tax, foreign investment enterprise and foreign enterprise income tax, personal income tax. Mainly is forms after the national income, to proces operator's profit indivial net income display control action.
(4) specific goal tax class. The city maintenance 建設稅, the land increment ty, the vehicles purchase tax, the cultivated land take the tax. Mainly is for achieve the specific goal, to specific object and specific behavior display control action.
(5) property and behavior tax class. Including property tax, city real estate tax, the vehicle ship use tax, the vehicle ship uses the fee of permit, the stamp ty, 屠宰稅, 契稅. Mainly is to certain properties and the behavior display control action.
(6) customs ty. Mainly is to the turnover our country border cargo, the goods levies.
The above 稅種 center customs ty responsibly levies the management by the customs, other 稅種 responsibly levy the management by the tax affairs institution.
Second, tax affairs organization establishment and tax revenue collection scope division.
(1) tax bureau. Including the province, the autonomous region, the municipality country tax bureau, the area, the level city, the autonomous prefecture, the pledge country tax bureau, the county, the county level city, the flag country tax bureau, levies the sub-bureau, the tax affairs institute.
(2) place tax bureau. Including the province, the autonomous region, the municipality place tax bureau, the area, the level city, the autonomous prefecture, the pledge place tax bureau, the county, the county level city, the flag place tax bureau, levies the sub-bureau, the tax affairs institute.
Third, the tax revenue levies the management scope division
(1) national tax bureau system collection project: The increment ty, the excise tax, the vehicles purchase tax, the railroad department, various banks general headquarters, each insurance main corporation concentrate the business tax, the income tax, the city maintenance which pays 建設稅, the central enterprise pays the income tax, the central committee and the place respective enterprise, the institution compose the joint management enterprise, the stock-company type enterprise pay the income tax, the place bank, the non- bank finance enterprise pays the income tax, the sea petroleum enterprise pays the income tax, the resources tax, the foreign investment enterprise and the foreign enterprise income tax, proves the volume transaction tax, in the personal income tax the part which obtained levies to the savings deposit interest, the central tax fine for delayed payment, pays a past-e tax, the fine.
(2) place tax bureau system collection project: The business tax, the city maintenance 建設稅 (including above by national tax bureau is not the income tax, the personal income tax which collection part) the original place state-owned enterprise, the collective enterprise, and the private enterprise pays (not including above part which obtained levies by national tax bureau system collection savings deposit interest), the resources tax, the cities land use tax, the farming takes the tax, the land increment ty, the property tax, the city real estate tax, the vehicle ship use tax (on January 1, 2007 gets up by original vehicle ship use tax and vehicle ship use fee of permit merge revision), the stamp ty, 契稅, 屠宰稅, the banquet tax and its the place attach, the local tax fine for delayed payment, pays a past-e tax, the fine.
Based on 國稅 sends [ 2002 ] the 8th article notice stipulation; On January 1, 2002 gets up, handles the company in all levels of instry and commerce administration department which the establishment (starts doing business) registers, its enterprise income tax responsibly levies the management by the national tax bureau.
(3) central authorities and the local authority tax revenue income divides
1st, central authorities fixed income: The excise tax, the vehicles purchase tax, the customs ty, the customs generation drafts import link increment ty and so on
2nd, local authority fixed income: The cities land use tax, the cultivated land take tax, land increment ty, property tax, city real estate tax, the vehicle ship use tax, 契稅 and so on.
3rd, the central authorities and the local authority share the income:
(1) the increment ty (not import link increment ty which drafts including customs generation): The central authorities share 75% local authority to share 25%

(2) business tax: The Ministry of Railways, various banks general headquarters, each insurance company main corporation concentrates the part which pays to turn over to the central authorities, other turn over to the local authority.
(3) enterprise income tax, foreign investment enterprise and foreign enterprise income tax: The Ministry of Railways, various banks general headquarters and the sea petroleum enterprise pays the part turns over to the central authorities, other parts of central authorities share 60%, the local authority share 40%
(4) personal income tax: Besides the savings deposit interest personal income tax, other parts of central authorities share 60
% The local authority shares 40%
(5) resources tax: The sea petroleum enterprise pays the part turns over to the central authorities, other parts turn over to the local authority.
(6) city maintenance 建設稅: The Ministry of Railways, various banks general headquarters, each insurance company concentrate the part which pays to turn over to the central authorities, other turn over to the local authority.
(7) stamp ty: The card □□ transaction stamp ty income 94% turns over to the central authorities, other 6% and other stamp ty income turn over to the local authority.

Second lecture of increment ty
The increment ty is sells the cargo to our country within the boundaries of or provides the processing, the repair makes repairs the service, as well as the import cargo unit and indivial, it obtains the cargo or the tiable service sales volume, as well as the import cargo amount computation tax money, and the implementation tax money arrives buckles the system one kind to past the tax.
First, taxation scope
(1) sales or import cargo
(2) provides the processing, the repair makes repairs the service
(3) regards with the sales cargo behavior
1st, pays the cargo the other people to sell goods for the state
2nd, the sale sells goods for the state the cargo
3rd, is equipped with two above organizations and the implementation unifications calculation taxpayer, transfers the cargo from an organization to other organizations uses in to sell, but the correlation organization is located in identical county (city) being an exception
4th, from will proce or the request processing cargo uses in the non- tiable project
5th, from will proce, the request processing or the purchase cargo behavior investment, will provide for other units or the indivial operator
6th, from will proce, the request processing either the purchase cargo assigns for the shareholder or the investor
7th, from will proce, the request processing cargo uses in the collective welfare or the indivial consumption
8th, from will proce, the request processing or the purchase cargo free bestows the other people
(4) mix sale behavior
A sales behavior if both involves the increment ty tiable cargo and to involve the non- tiable service, for the mix sale behavior, specifically said, the non- tiable service is for directly sells, the two which one batch of cargos provides is the close connected subordinate relations. If for sells transportation service which this enterprise proct provides; Receivable bill opposite party pastes the interest and so on.
(5) concurrently camp non- tiable service behavior
Increment ty taxpayer concurrently camp non- tiable service, if not separately calculates its sales volume and the turnover, one and levies the increment ty.

Second, taxpayer
(1) small scale taxpayer
1st, proction configuration enterprise, year sales volume below 1000000
2nd, retail sales, wholesale commercial department, year sales volume below 1800000
(2) common taxpayer
1st, the year sales volume surpasses the stipulation standard
2nd, the proction configuration enterprise conforms to the common taxpayer to recognize the condition, the newspaper authorizes by the tax affairs department, to recognize for the temporary common taxpayer, the year examines qualified transfers the common taxpayer.
3rd, business trade enterprise reports by the tax affairs department authorizes to recognize the common taxpayer, the tax payment counselling time is ordinary many to 6 months, each time sells the special-purpose receipt quantity in the counselling time not to have to surpass 25; High writes a check the quota not to surpass 10,000 Yuan; The same month authentication income tax amount, next time will be able to arrive at the buckle; The enterprise buys the quantity according to each time the collar not to be able □ the crane surprised rheumatism to unite □ the camp need, may apply once more, but must press down the special-purpose receipt sales volume which collar buys and draws up 4% to deliver in advance the increment ty, delivers in advance the increment ty may arrive in this time e payment tax amount reces.
Third, tax rate
(1) basic tax rate 17%
(2) low tax rate 13%
(3) levying rate commercial department small scale tax payment artificial 4%; Other enterprise small scale tax payments artificial 6%
Fourth, the computation sells the tax amount sales volume confirmation
Under (1) general sales way sales volume confirmed that, To buys outside the complete cost and the price which the buyer gathers the expense (handling charge, subsidy, fund, collection fee, returns profit, penalty, deferred payment interest, 包裝費, packing material deposit, and so on outside each kind of nature price collects fees)
Under (2) different sales way sales volume confirmation
1st, the discount sale (because buys supplier to purchase merchandise quantity to be bigger and so on reason for buys supplier price preferential benefit): If sells 折扣額 separately indicates on the identical receipt, may after the discount remaining sum computation increment ty, if writes the receipt in addition, how no matter the finance does process, does not have to dect.
2nd, the sales discount (is for encourage to buy supplier early to pay money promises for buys supplier one kind of preferential benefit): Does not have the abatement 計稅 from the sales volume.
3rd, sells the booklet to let (after is because sells occurs because cargo variety quality causes sales volume rection), may fold lets after the loans for the sales volume computation increment ty.
4th, adopts to old exchanges the way sale (taxpayer when sells the oneself cargo, paid recycling second hand goods behavior)
Should according to the new goods same time selling price definite sales volume. Does not have to dect the second hand goods purchase price (money jewelry to old to exchange service to be an exception)
After 5th, takes repays principal the sales way sale (sales cargo, either returns at different times to certain deadline by seller for buys supplier completely or partial costs)
Its sales volume is the cargo selling price, does not have to dect from the sales volume repays principal the disbursement
6th, adopts by the thing easy way sale (to refer to buying and selling both sides mutually to settle accounts by same level cost cargo)
Both sides both should make buying and selling processing, to the cargo calculation sales volume computation which respectively sends out sells a tax
7th, packing material deposit:
Alone records account calculation the packing material deposit, the time within a year, also not expired, does not merge the sales volume 計稅, outside, but to exceeds the time limit has not drawn back or year above deposit fixes a price the income and counts the sales volume 計稅.
8th, old machine, old vehicle sale:
The selling price has not surpassed the original value, exemption increment ty
Fourth, income tax amount computation
(1) permits arrives at the buckle the income tax amount
The increment tax amount from the seller which 1st, which obtains on the increment ty special-purpose receipt indicates
2nd, obtains the increment tax amount from the customs which pays ty in the certificate to indicate
3rd, the agricultural proct which buys into to the agricultural procer or the small scale taxpayer, according to purchases the cost which in the certificate indicates, according to 13% dection rate computation income tax amount, from when the time sells in the item to dect
4th, buys from outside the transport expense which the cargo (fixed asset is an exception) pays according to the transport expense (including construction fund)
The amount 7% dection rate computation income tax amount arrives at the buckle
5th, gets up from December 1, 2004, the increment ty common taxpayer purchases the tax to control the increment tax amount which the cash register pays, permits in when the time arrives at the buckle
(2) does not have to arrive at the income tax amount which buckles
1st, purchases the fixed asset
2nd, uses in a non- tiable goal to purchase the cargo or the tiable service
3rd, uses in the tax-free goal to purchase the cargo or the tiable service
4th, uses in the collective welfare or the indivial consumption purchases the cargo or the tiable service
5th, the unusual loss purchases the cargo
6th, the unusual loss purchases the cargo or the tiable service which in the proct, the finished proct consumes
7th, has not obtained and the preserved increment ty 扣稅 certificate according to the stipulation, or has not arrived at the income tax amount according to the stipulation application which buckles
Fifth, the use increment ty receipt should pay attention question
(1) in obtains in front of the common taxpayer qualifications from to buy the increment ty special-purpose receipt which the supplier obtains not to give arrives at the buckle
(2) obtains the increment ty special-purpose receipt, the customs pay ty tax law and so on certificate stipulated may arrive at the certificate which buckles in, must in draw up the date 90 to open authenticates to the tax affairs institution, otherwise does not give arrives at the buckle
(3) sixth branch after authentication income tax amount, if this cargo change use, < uses in the above (2) project > to be supposed to make the income tax amount in the same month to exit like uses in to construct the project, the staff benefit, the overseas Lei material processes the plicate exportation, the feeding processing domestic carry-over, the goods in stock 盤虧 damages and so on
(4) the increment ty special-purpose receipt which obtains according to the stipulation (money for a ticket symbol, only has not obtained records account association or arrives buckles association)
(5) (has not established receipt control system, non- specialist according to the stipulation storage increment ty special-purpose receipt takes care of, does not have specially deposits place, has not bound book according to request, arbitrarily destroys basic association order, loss receipt, damages special-purpose receipt and so on)
(6) does not have to draw up at will red flushes the increment ty special-purpose receipt
(7) exports the cargo to be supposed to draw back the tax amount (proction enterprise to export cargo to exempt, to arrive at, draws back Shanghai report form 19 items), will be supposed to the tax reimbursement declaration next time increment ty Shanghai report form 15 prompt declaration