纳税筹划外文文献

1. 求关于税收筹划的英文文献，最好是跟中小企业相关的。找了好久都找不到，拜托各位了！！

用有道词典翻译不就完了

2. 求增值税纳税筹划的外文文献一篇

中文版的，你想把它翻译成什么文都可以

增值税纳税筹划

一、对实物折扣业务的增值税筹划

实物折扣是商业折扣的一种。例如，企业为鼓励买主购买更多的商品而规定每买10件送1件，50件以上每10件送2件等，即属于实物折扣。由于商业折扣在销售时即已发生，因此，现行会计制度规定企业在销售实现时按扣除商业折扣后的净额确定销售收入即可，不需另作账务处理。
现行税法规定，纳税人采取折扣方式销售货物，如果销售额和折扣额在同一张发票上分别注明的，可按折扣后的销售额征收增值税；如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额。税法的这一规定，是从价格折扣的角度来考虑的，没有包括实物折扣的情况。采取实物折扣的销售方式，其实质是将货物无偿赠送他人的行为。根据《中华人民共和国增值税暂行条例实施细则》第四条规定，将货物无偿赠送他人，无论赠送的货物是自己生产的还是委托他人加工的或购进的，均应视同销售货物计算缴纳增值税。也就是说，一般情况下采取实物折扣方法销售货物，折扣的实物不论会计上如何处理，均应按规定视同销售计算缴纳增值税。
但是，如果将实物折扣"转化"为价格折扣，则可达到节省纳税的目的。例如某客户购买10件商品，应给1件的折扣，在开具发票时，按销售11件开具销售数量和金额，然后在同一张发票上的另一行用红字开具折扣1件的折扣金额。这样处理后，按照税法的相关规定，折扣的部分在计税时就可以从销售额中扣减，不需计算增值税，节约了纳税支出。

二、对销售旧货业务的增值税筹划

根据《增值税暂行条例》规定，纳税人销售旧货，无论是增值税一般纳税人或小规模纳税人，一律按4％的征收率计算税额后再减半征收增值税，不得抵扣进项税额。
纳税人销售自己使用过的属于征收消费税的游艇、摩托车和机动车，售价超过原值的，按4％的征收率计算税额后再减半征收增值税；售价未超过原值的，免征增值税。基于本条规定，可以进行适当的纳税筹划。
【例】某企业因临时资金紧张，欲出售一辆使用过的进口小汽车（属消费税征收范围），该小汽车账面原值是80万元，估计现在市价为81万元。
针对小汽车的出售，有以下两种方案可供选择：
方案一：以81万元价格出售。由于81万元超过其账面原值，因而需要缴纳增值税。
应纳税额＝81×4％×50％＝1.62万元
因而其实际回收的现金是：81－1.62＝79.38万元
方案二：以79.9万元价格出售。由于79.9万元没有超过其账面原值，因而不用缴纳增值税。该方案的实际回收的现金为79.9万元。
由此可见，方案二虽售价较低，但扣除纳税因素后，对企业更为有利。
在本例中，由于某企业的小汽车市面价值高于账面原值，因而存在决策的问题。如果销售的价款比原值多不了多少，倒不如以稍低于原值的价格出售，这样可避免价格超过账面原值使得应纳增值税比增加的售价高，以致得不偿失。
当然并不是所有使用过的固定资产在出售时都应该使出售价格低于账面原值，这要依具体情况而定。具体说来，企业在出售自己使用过的属于征收消费税的游艇、摩托车和机动车时，应注意以下几点：
（1）在市面价值低于账面原值时，按市面价值出售为宜。
（2）在市面价值高于账面原值一定比例时，按市面价值出售为宜。
（3）当市面价值高于账面原值不多时，不如将价格定在稍低于账面原值，这样双方受益，而且这种良好关系也可以给企业以后的生产经营带来一定的便利。
（4）当市面价值高于账面原值不少，也可以考虑将设备分几部分出售，让大部分能免于征税，其中一部分价款较高，其增加额可足以抵销缴纳的增值税。

三、对代销商品业务的增值税筹划

【例】A公司和B公司签订代销协议规定：B公司以1000元／件的价格对外销售A公司的产品，根据代销数量，B公司向A公司收取20％的代销手续费，即B公司每代销一件A公司的产品，收取200元手续费。到年末，B公司共售出该产品1万件。
对于这项业务，双方的收入和应缴税金（不考虑所得税）情况分别为：
A公司：收入增加800万元，增值税销项税额为170万元（1000万元×17％）
B公司：收入增加200万元，增值税销项税额与进项税额相等，相抵后，该项业务的应交增值税为零，但B公司采取收取手续费的代销方式，属于营业税范围的代理业务，应缴纳营业税10万元（200万元×5％）。
A公司与B公司合计，收入增加了1000万元，应交税金180万元。双方都从这项业务中获得了收益。
代销通常有两种方式：
（1）收取手续费，即受托方根据所代销的商品数量向委托方收取手续费，这对受托方来说是一种劳务收入。在本案例中，A公司和B公司就是采用的这种代销方式。
（2）视同买断，即由委托方和受托方签订协议，委托方按协议价收取所代销的货款，实际售价可由双方在协议中明确规定，也可由受托方自定，实际售价与协议价之间的差额归受托方所有，这种销售仍是代销，委托方只是将商品交给受托方代销，并不是按协议价卖给受托方。
现在假设案例中的A公司和B公司采用第二种代销方式，签订的协议为：B公司每售出一件产品，A公司按800元的协议价收取货款，B公司在市场上仍要以1000元的价格销售A公司的产品，实际售价与协议价之间的差额，即200元／件归B公司所有。
假定，到年末，B公司共售出该产品1万件。
对于这项业务，双方的收入和应缴税金情况分别为（不考虑所得税）：
A公司：收入增加800万元，增值税销项税额增加136万元（800万元×1 7％）。
B公司：收入增加200万元，增值税销项税额为170万元（1000万元×1 7％），进项税额为136万元（800万元×17％），相抵后，就该项业务的应缴增值税为34万元。
A公司与B公司合计，收入增加了1000万元，应交税金170万元。
采取第二种代销方式与采取第一种代销方式相比：
A公司：收入不变，应交税金减少34万元（170万元－136万元B公司：收入不变，应交税金增加24万元（34万元－10万元）
A公司与B公司合计，收入不变，应交税金减少10万元（180万元－170万元）。
分析至此，显然，从双方的共同利益出发，应选择第二种，即视同买断的代销方式，这种方式与第一种相比，在最终售价一定的条件下，双方合计缴纳的增值税是相同的，但在收取手续费的方式下，受托方要交营业税。
但在实际中运用时，第二种代销方式会受到一些限制：
（1）采取这种方式的优越性只能在双方都是一般纳税人的前提下才能得到体现。如果一方为小规模纳税人，则受托方的进项税额不能抵扣，就不宜采取这种方式。
（2）节约的税额在双方之间如何分配可能会影响到该种方式的选择。从上面的分析可以看出，与采取收取手续费方式相比，在视同买断方式下，双方虽然共节约税款10万元，但A公司节约34万元，B公司要多交24万元。所以A公司如何分配节约的34万元，可能会影响B公司选择这种方式的积极性。A公司可以考虑首先要全额弥补B公司多交的24万元，剩余的10万元也要让利给B公司一部分，这样才可以鼓励受托方选择适合双方的代销方式。
明确了这一点以后，另一个问题就是节约的税款在双方之间应通过何种方式分配，在实际中，协议应具体怎么签订，这需要双方本着共同利益最大化的原则进行协商，在多级代理的情况下，这一问题将变得更加复杂。
通过本案例，希望帮助大家意识到两种不同的代销方式对纳税的影响，在实际工作中，根据具体情况，选择适当的代销方式，可以降低纳税成本。

四、利用增值税纳税期递延进行纳税筹划

纳税期的递延也称延期纳税，即允许企业在规定的期限内，分期或延迟缴纳税款。税款递延的途径是很多的。企业在生产和流通过程中，可根据国家税法的有关规定，作出一些合理的税收筹划，尽量地延缓纳税，从而获得节税利益。
增值税纳税期限最长只有一个月，并且必须在次月十日内缴清税款。因此，在纳税期限上筹划余地很小。只有在推迟纳税义务发生时间上进行筹划，才能达到延期纳税的目的。要推迟纳税义务的发生，关键是采取何种结算方式。纳税人普遍采取的方式有以下两种：
（一）赊销和分期收款方式的筹划
赊销和分期收款结算方式，都以合同约定日期为纳税义务发生时间。因此，企业在产品销售过程中，在应收货款一时无法收回或部分无法收回的情况下，可选择赊销或分期收款结算方式。
【例】某电缆厂为增值税一般纳税人，当月发生销售电缆业务5笔，共计应收货款1800万元（含税价）。其中，3笔共计1000万元，货款两清；一笔300万元，两年后一次付清；另一笔一年后付250万元，一年半后付150万元，余款100万元两年后结清。
企业若全部采取直接收款方式，则应在当月全部计算销售，在增值税销项税额为261.54万元[1800÷（1＋17%）×17%]；若对未收到款项的业务不记账，则违反了税法规定，少计了销项税额116.24万元[800÷（1＋17）×17%]，属于偷税行为；若对未收到的800万元应收账款分别在货款结算中采用赊销和分期收款结算方式，就可以延缓纳税，并收到免费使用税款资金的功效。具体销项税额及天数为（假设以月底发货计算）：
300＋100÷（1＋17％）×17%＝58.12（万元），天数为730天
150÷（1＋17%）×17%＝21.79（万元），天数为548天
250÷（1＋17%）×17%＝36.32（万元），天数为365天
毫无疑问，采用赊销和分期收款方式，可以为企业节约大量的流动资金，节约银行利息支出。
（二）委托代销方式销售货物的筹划
委托代销商品是指委托方将商品交付给受托方，受托方根据合同要求，将商品出售后，开具销货清单，交给委托方，这时委托方才确认销售收入的实现。根据这一定义，如果企业的产品销售对象是商业企业，且有一定的赊欠期限的情况下，可采用委托代销结算方式处理销售业务，根据实际收到的货款分期计算销项税额，从而延缓纳税。
【例】某造纸厂1999年5月向外地某纸张供应站销售白版纸117万元，货款结算采用销售后付款的形式。10月份汇来货款30万元。该企业应如何进行筹划呢？
此笔业务，由于购货企业是商业企业，并且货款结算采用了销售后付款的结算方式。因此可选择委托代销货物的形式，按委托代销结算方式进行税务处理。
如按委托代销处理，5月份可不计算销项税额，10月份按规定向代销单位索取销货清单并计算销项税额：30÷（1＋17%）×17%＝4.36（万元）
对尚未收到销货清单的货款可暂缓计算、申报销项税额。
如不按委托代销处理，则应计销项税额：117÷（1＋17%）×17%＝17（万元）。如不进行会计处理申报纳税，则违反税收规定。因此，此类销售业务选择委托代销结算方式对企业最有利。

五、利用增值税纳税人的特点进行纳税筹划

增值税对一般纳税人和小规模纳税人的差别待遇，为小规模纳税人与一般纳税人进行纳税筹划提供了可能性。人们通常认为，小规模纳税人的税负重于一般纳税人。但实际并不完全如此。大家知道，纳税人进行税务筹划的目的是通过减少税负支出，以降低现金流出量。企业为了减轻税负，在暂时无法扩大经营规模的前提下实现由小规模纳税人向一般纳税人的转换，必然要增加会计成本。例如，增设会计账簿，培养或聘请有能力的会计人员等。如果小规模纳税人由于税负减轻而带来的收益尚不足以抵扣这些成本的支出，则宁可保持小规模纳税人身份。除受企业会计成本的影响外，小规模纳税人的税负也并不总是高于一般纳税人。
【例】某商业批发企业，年应纳增值税销售额300万元，会计核算制度也比较健全，符合作为一般纳税人条件，适用17％增值税率，但该企业准予从销项税额中抵扣的进项税额较少，只占销项税额的10％。在这种情况下，企业应纳增值税为45.9万元（300×17％－300×17％×10％）。如果将该企业分设两个批发企业，各自作为独立核算单位，那么，一分为二后的两个单位应税销售额分别为160万元和140万元，就符合小规模纳税人的条件，可适用4％征收率。在这种情况下，只要分别缴增值税6.4万元（160×4％）和5.6万元（140×4％）。显然，划小核算单位后，作为小规模纳税人，可较一般纳税人减轻税负33.9万元。

3. 求外国文献,固定资产折旧，纳税筹划,外文文献

外文来文献有，翻译没有，翻源译得靠你自己了，如果需要直接网络私信或者Hi中留言贴出问题的链接地址及邮箱地址即可，希望能满足你的需要，能帮到你，并请及时知道评价，多多给点悬赏分吧，急用的话请多选赏点分吧，这样更多的知友才会及时帮到你，我找到也是很花时间的

4. 写论文，题目是企业所得税的纳税筹划，求一篇外文文献原文并带中文翻译，外文原文字数1500--2000单词

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."
剩下的文章和翻译要的私聊

5. 跪求 企业税收（纳税）筹划 的英文参考文献

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 建设税, 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, 屠宰税, 契税. 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 税种 center customs ty responsibly levies the management by the customs, other 税种 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 建设税, 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 建设税 (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, 契税, 屠宰税, the banquet tax and its the place attach, the local tax fine for delayed payment, pays a past-e tax, the fine.
Based on 国税 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, 契税 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 建设税: 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, 包装费, 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 折扣额 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 计税 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 计税, 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 计税.
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 扣税 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 盘亏 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