1) system of input tax being credited
抵扣制度
1.
The article analyses the main problems in China s VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable.
分析了我国现行增值税中存在的几个主要问题，即：征税范围相对狭窄，抵扣制度不完善，税制结构不合理等，并提出了完善我国增值税制的建议。
2) tax reducing system
税款抵扣制度
1.
The author analyses three problem of turning of value-added tax, enlarge its levy scope and the tax reducing system.
笔者试从增值税转型问题、适当扩大增值税征收范围及关于税款抵扣制度三个问题进行浅析。
3) deductibility
[di,dʌkti'biliti]
可抵扣程度
4) Imputation System
设算扣抵制
5) tax sparing
税收抵扣限制
6) Deduction
[英][dɪ'dʌkʃn] [美][dɪ'dʌkʃən]
抵扣
1.
Value-added tax can obtain the amount of input tax deductions from the general taxpayer and small-scale taxpayers.
值率是反映增值程度的指标,是增值额对购进不含税货款的比值;增值税既可从一般纳税人那里获得进项税额抵扣,也可从小规模纳税人那里获得进项税额抵扣;采用平衡点法确定选择纳税人身份的通用模型,为定量计算平衡点增值率和平衡点税率,进而确定企业纳税人身份提供了现实可靠的依据。
补充资料：抵塞
1.堵塞;搪塞。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条