1) deducted rate
抵扣率
1.
The article discusses how to choose to be a small scale taxpayer or a general taxpayer by analyzing the value-added rate and the deducted rate,so that the taxpayer can save the tax.
本文从节税的角度考虑,通过对增值率和抵扣率的分析,探讨了纳税主体如何选择成为一般纳税人和小规模纳税人。
2) Tax Creditable Ratio
税额扣抵比率
3) 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。
4) Upper Limits of the Tax Creditable Ration
税额扣抵比率上限
5) Fixed Foreign Tax Credit
定率国外税额扣抵
6) 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。
补充资料：非法出售用于骗取出口退税、抵扣税款发票罪
非法出售用于骗取出口退税、抵扣税款发票罪：指违反发票管理规定，非法出售增值税专用发票以外可以用于出口退税、抵扣税款的发票的行为。
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