增值税抵扣

粮食企业增值税抵扣问题研究

The Research on Added Value Tax in Food Supply Enterprises

加强增值税抵扣管理对策研究

Research in countermeasures to solve problems of the value added taxes offset

第五章是对我国不发达市场经济条件下的增值税抵扣制度的研究。

The author explores the VAT deduction system in the underdeveloped market economy in China .

结合财政部官员对不动产可能纳入增值税抵扣范围的表述，本文将土地使用权与房屋建筑物纳入房地产业营改增抵扣范围。

Combined with Treasury officials on the scope of VAT deduction statements , this paper included land and buildings into the deductible range .

另外，商用不动产均纳入增值税抵扣范围，而居住用不动产一般不用纳税。

In addition , commercial real estate is as VAT-deductible , but generally do not have to live with the estate tax for housing .

相关企业应根据增值税抵扣模型，充分利用税收优惠，作好相应的税收筹划。

Based on the added model , the interrelated enterprises should make good use of favourable items of the added value tax and make corresponding tax planning .

在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。

There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments .

笔者认为，应当采取有效措施，确保增值税抵扣链条的完整性：1、坚持统一的扣除率；

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 ;

我国现行科技税收政策尚有不完善之处，需要根据国家产业政策、科技发展规划和税制改革方向进行适当调整。调整的思路是：扩大增值税抵扣范围；

There still exist defects in China 's science and technology tax policy , which need to be adjusted according to national industrial policy , science and technology development plan and tax reform path .

固定资产的增值税发票不能抵扣吧？

Cannot be the bill of value added tax of fixed assets touched buckle ?

企业外购生产用固定资产支付的增值税，按照抵扣政策不同分为消费型增值税、收入型增值税和生产型增值税；

The VAT ( Value Added Tax ) paid for fixed assets by enterprise used for production can be divided into consumption VAT , income VAT and production VAT .

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

Pay taxes accountant at financial accounting the mode of adjustings of part , Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct , deferred questions of circulating tax adjusts by business .

作为固定资产的增值税是不可以抵扣的，但国家别有规定除外。

The value added tax that serves as fixed assets cannot be deducted in order to touch , but the country does not have formulary except .

因此，为解决上述问题，从促进产业结构升级调整、完善税制等角度来讲，都需要对增值税的征收范围进行扩大，以完善增值税抵扣链条，消除重复征税。

So , in order to promote the upgrade of industrial structure and improve the tax system , expanding the scope of VAT is needed .

重点是逐步推行增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围，促进企业技术进步，提高自主发展能力。

We will focus on gradually shifting from a " production vat " to a " consumption vat " by reclassifying equipment investment as VAT-deductible to facilitate the technological upgrading of enterprises and enhance their capability for self-development .

而从事买进卖出，包括买进的是旧货，卖出的也是旧货的店家也要缴纳增值税，这些交易一律按4%的征收率减半征收增值税，且不得抵扣进项税额。

And those online shops engaging in buying selling goods , includes buying selling used goods should pay4 % of VAT , and no input tax can be credited .

减少直至取消增值税的税收优惠规定，回复增值税的中性税收面目，以保证增值税抵扣链条的完整性：4、应统一增值税进项税和销项税的确认基础；

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 ;

增值税改革的主要内容是对固定资产中所包含的增值税进项税额进行抵扣，实质是由生产型增值税向消费型增值税改革。

The main content of value-added tax reform is to touch buckle income tax contained in fixed assets , and its essence is the Conversion of the Productive Added Value Tax into the Consumptive One .