增值额

论国有企业会计应以增值额为重心

Accounting for State-Owned Enterprise Should Be Centred on Value Added

增值税是以商品生产流通的各个环节或提供劳务的增值额为计税依据而征收的一种税。

Valued added tax is a kind of tax which is charged on the basis of value added services on the various links in goods production and circulation .

一种新型财务目标：增值额最大化

A New Style of Financial Objective : Maximum of Added Value

该税种不但有违税收的立法原则，而且，土地增值额与企业所得税应纳税所得额计算有雷同之处，对纳税人同一笔收入有重复计税现象。

The paper thinks that it goes against the principle of tax legislation .

关于增值额指标与增值表的探讨

The Increasing Value Amount and Its Table

纳税人建造普通标准住宅出售，增值额未超过扣除项目金额20%的；

Taxpayers constructing ordinary standard residences for sale , where the appreciation amount does not exceed 20 % of the sum of deductible items ;

通过对理论增值额的阐述，讨论了消费型增值税、收入型增值税、生产型增值税各自的特点，指出我国实行的生产型增值税是一种不彻底的增值税。

Adopting income value-added tax can make a steady transition from production value-added tax to consumption value-added tax , thus guarantee both the national revenue and eco-no.

通过比较几种确定名义关税税率的方法，认为依据行业所必需的增值额逆算出名义关税税率的方法是适合于我国的方法。

Through comparison on several methods used to define the nominal tariff rate , the author suggest that the method of defining the nominal tariff rate through the necessary added value for each industry is suitable for China .

土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。

Land Appreciation Tax shall be assessed according to the appreciation amount derived by the taxpayer on the transfer of real estate and the tax rates prescribed in Article 7 of these Regulations .