1) VAT pre-balance
增值税预先平衡
2) VAT reimbursement schema
增值税先征后返
4) tax burden of value-added tax
增值税税负
1.
This paper introduces the concept of tax burden of value-added tax, analyzes some factors that reduce the tax burden ratio, discusses some reasons that cause the taxation burden difference, and expounds how to enrich and perfect the evaluation of value-added tax under current conditions.
介绍了增值税税负的概念,分析了造成税负率降低的因素,论述了产生税负差异的原因,阐述了如何在现有条件下丰富和完善税负评价。
5) value-added tax dodging
增值税偷税
补充资料:非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪:指违反国家发票管理法规,非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
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