1.
Discussion on the Confirmation of Both Tax on Sales and Value Added on Purchase and Accounting Disposal of Value Added Tax;
也谈增值税进项、销项税额的确认及会计处理
2.
The Confirmation of the Receipts Tax ,Sales Tax of the Value Added Tax and Accounting Treatment;
增值税进项、销项税额的确认及会计处理
3.
For general taxpayers selling goods or taxable services that adopt the pricing method of combining the sales amount and the output tax, the sales amount shall be computed according to the following formula:
一般纳税人销售货物或者应税劳务采用销售额和销项税额合并定价方法的，按下列公式计算销售额：
4.
Analyses on the Differences Between Value-added Tax Regarded as Sales and Input Tax Turns;
增值税视同销售行为和进项税额转出差异辨析
5.
Input tax = Purchasing price x Deduction rate
进项税额＝买价×扣除率
6.
If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.
未单独核算销售额的，不得免税、减税。
7.
Analysis of Sales Incomes and Sales Volume Value Added Tax;
销售商品收入与增值税应税销售额的差异分析
8.
tax write-off for all the expenditures
纳税时各项费用的冲销
9.
The tax payable computed under the amount on volume method = Sales volume x Tax amount per unit.
实行从量定额办法计算的应纳税额＝销售数量x单位税额
10.
The payable tax amount of the enterprise shall be filled in the "tax amount" column, that is, the value-added tax amount is calculated in accordance with a 6 percent rate levied on the sale volume.
“税额”栏填写其本身应纳的税额，即按销售额依照６％征收率计算的增值税额。
11.
If the sales amounts have not been accounted for separately, the higher tax rate shall apply.
未分别核算销售额的，从高适用税率。
12.
Confirmation of Value Added Tax on Sales in Different Selling Modes;
不同销售方式下应纳增值税销售额的确定
13.
The formulas for computing the tax payable are as follows:The tax payable computed under the rate on value method = Sales amount x Tax rate.
应纳税额计算公式: 实行从价定率办法计算的应纳税额:销售额x税率。
14.
Article42. The amount of the anti-dumping duty shall not exceed the margin of dumping established in a final determination.
第四十二条反倾销税税额不超过终裁决定确定的倾销幅度。
15.
This Benefit is availaBle only to taxpayers who itemize.
只有扣除税额的纳税人才能获得该项津贴
16.
per item limitation
外国税收抵免的分项限额
17.
ratio of net sales to receivables
销货净额对应收款项比率
18.
On the Decision of the Taxable Mix Sales Volume;
关于混合销售行为中应税额确定问题的探讨