【摘要】：所得稅、增值稅、消費(fèi)稅、營業(yè)稅中皆有各自定義的視同銷售事項,與視同銷售相近的還有不得抵扣進(jìn)項稅額,因相關(guān)法規(guī)對這些事項的規(guī)定十分相似,極易使人混淆,因此如何在理論和實務(wù)中區(qū)分它們成為亟待解決的問題。本文對不同稅種下的視同銷售與不得抵扣進(jìn)項稅額進(jìn)行了辨析,以供大家參考。
[Abstract]:Income tax, value-added tax, consumption tax, business tax have their own definitions of sales items, and similar to sales and non-deductible income tax, because the relevant laws and regulations on these matters are very similar, easy to confuse, Therefore, how to distinguish them between theory and practice has become an urgent problem. This paper distinguishes the amount of income tax between sales and non-deductible tax under different taxes for your reference.
【作者單位】： 西南政法大學(xué)管理學(xué)院;
【基金】：國家自然科學(xué)基金(項目批準(zhǔn)號:51102200) 重慶市高等教育教學(xué)改革研究項目(項目批準(zhǔn)號:113127)資助
【分類號】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 杜淑娟;楊s，

本文編號：2281430