input tax造句
例句與造句
- Input tax credit
進(jìn)項(xiàng)稅信貸 - 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(gòu)貨物所支付的運(yùn)輸費(fèi)用，有要求計(jì)算進(jìn)項(xiàng)稅額予以扣除的權(quán)利。 - 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(jìn)賣出,包括買進(jìn)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的征收率減半征收增值稅,且不得抵扣進(jìn)項(xiàng)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(gòu)進(jìn)貨物或者接受應(yīng)稅勞務(wù)（以下簡(jiǎn)稱購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)） ，所支付或者負(fù)擔(dān)的增值稅額為進(jìn)項(xiàng)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(gòu)進(jìn)貨物或者接受應(yīng)稅勞務(wù)（以下簡(jiǎn)稱購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)） ，所支付或者負(fù)擔(dān)的增值稅額為進(jìn)項(xiàng)稅額。 - It's difficult to find input tax in a sentence. 用input tax造句挺難的
- 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(jīng)營(yíng)的增值稅一般納稅人收購(gòu)廢舊物資，有按收購(gòu)憑證上注明的收購(gòu)金額計(jì)算進(jìn)項(xiàng)稅額予以扣除的權(quán)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(xiàng)稅額與購(gòu)進(jìn)原材料的進(jìn)項(xiàng)稅額，銷項(xiàng)稅額大于進(jìn)項(xiàng)稅額就要交稅。 - 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(nóng)業(yè)生產(chǎn)者購(gòu)進(jìn)免稅農(nóng)業(yè)產(chǎn)品，或向小規(guī)模納稅人購(gòu)進(jìn)農(nóng)業(yè)產(chǎn)品，有要求計(jì)算進(jìn)項(xiàng)稅額予以扣除的權(quán)利。 - 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(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)，未按照規(guī)定取得并保存增值稅扣稅憑證，或者增值稅扣稅憑證上未按照規(guī)定注明增值稅額及其他有關(guān)事項(xiàng)的，其進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣。 - As exports of goods and international supplies are proposed to be zero rated i . e . no gst when exporting the goods and services , but entitled to reclaim input tax on related purchases , there would be no gst cost on these goods and services and competitiveness of these trades should therefore not be affected
發(fā)言人說，由于建議對(duì)出口及國(guó)際供應(yīng)實(shí)施零稅率即是在出口時(shí)無須繳交商品及服務(wù)稅，但登記企業(yè)可申請(qǐng)退回在購(gòu)買相關(guān)商品及服務(wù)時(shí)已繳的稅款，這些商品或服務(wù)無須繳交商品及服務(wù)稅，故這些行業(yè)的競(jìng)爭(zhēng)力不會(huì)受影響。 - 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(xiàn)行應(yīng)納增值稅稅額計(jì)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(jié)，致使稅負(fù)轉(zhuǎn)移、稅款流失；同時(shí)，由于在現(xiàn)行增值稅稅額的計(jì)算中，進(jìn)項(xiàng)稅額越大，應(yīng)納稅額就越少，加大進(jìn)項(xiàng)稅額成為偷、逃稅的主要手法。 - 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(rèn)為，應(yīng)當(dāng)采取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅(jiān)持統(tǒng)一的扣除率； 2 、堅(jiān)持憑增值稅專用發(fā)票進(jìn)行規(guī)范完善我國(guó)增值稅法的若十問題思考內(nèi)容提費(fèi)的扣除，廢止運(yùn)輸費(fèi)用發(fā)票、農(nóng)副產(chǎn)品及廢舊物資收購(gòu)發(fā)票等普通發(fā)票作為扣稅憑證的規(guī)定; 3 、減少直至取消增值稅的稅收優(yōu)惠規(guī)定，回復(fù)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(yīng)統(tǒng)一增值稅進(jìn)項(xiàng)稅和銷項(xiàng)稅的確認(rèn)基礎(chǔ); 5 、嚴(yán)格征稅，打擊人為增加準(zhǔn)予抵扣進(jìn)項(xiàng)稅額的行為。