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日志摘要
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营业税与增值税的区别与联系?从范围、计税依据、纳税环节、等方面分析
增值税一般纳税人适用基本税率、低税率。小规模纳税人适用征收率,一般纳税人销售旧货等也适用征收率。
基本税率
对于增值税一般纳税人从事应税行为,除下述低税、免税等以外,一律适用17%的基本税率,对于烟、酒、奢侈品等特殊货物另通过加征消费税来进行税收负担的调节。
低税率
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消费税与增值税的区别与联系?从范围、计税依据、纳税环节、等方面分析
1消费税定义
消费税(或:销售税)是政府向消费品征收的税项,可从批发商或零售商征收。销售税是典型的间接税。消费税是1994年税制改革在流转税中新设置的一个税种。
消费税是在对货物普遍征收增值税的基础上,选择少数消费品再征收的一个税种,主要是为了调节产品结构,引导消费方向,保证国家财政收入。现行消费税的征收范围... -
时间:08-07-20 23:09 | 分类:个人日记 -I think love is important for everyone.Love is paid.Love is giving.Sometimes,we would go to the pursuit of love.But love is like a butterfly .The more you chase it,the more it eludes you.But if you ju...
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时间:09-07-21 14:01 | 分类:个人日记 -Each age has their's happy and sadness.I think that who know how to enjoy your age is more happy person.Only you know how to face the music ,but not escape from reality .One person have one life one c...
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时间:09-07-18 02:41 | 分类:个人日记 -When i was young ,i don't know what is the troble .I am happy every day .I can't know why i am crying now .I know why i smile ,when i see my mother after school. Time goes by, i am grow up,i can under...
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时间:09-07-17 01:52 | 分类:个人日记 -I don't know how to show my heart ,i don't konw how to understand you .I just feel pain, i want to cry.Love make me smile ,it can make me cry.Love can make you happy, it also can give you pain.Ever i ...
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时间:09-07-16 00:43 | 分类:个人日记 -Sometimes i like listening music ,i think it's a good way to feel life to know others heart .The music is made of feeling in turely life.Love is away stays same topic,love can make the world more beau...
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时间:09-07-14 22:09 | 分类:个人日记 -I think if you want to do something ,may be you can't get support for other ,never give up .Don't afriad ,just have a try.If you can't believe in yourself ,i think you far away from succeed。Dream what...
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时间:09-07-13 20:03 | 分类:个人日记 -I think everybody have their dream.Oh, i am a dream girl ,why i say that? because i have one more dream .In my dream , i 'm a good worker , everyday i go to work ,my company give me more money....
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时间:09-01-31 14:08 | 分类:个人日记 -

I want to know why you make me sad ;i want to know what you think about me .I know i'm sad because of you ,and i want to know what you think .I don't want to angry with y...
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