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增值税销项税税额怎么算
释义
法律主观:
增值税税额的计算公式为应纳税额=当期销项税额一当期进项税额;销项税额=销售额×适用税率;小规模纳税人应纳税额的计算公式为:应纳税额=销售额×征收率。
法律客观:
《中华人民共和国增值税暂行条例》第四条 除本条例第十一条规定外,纳税人销售货物、劳务、服务、无形资产、不动产(以下统称应税销售行为),应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式: 应纳税额=当期销项税额-当期进项税额 当期销项税额小于当期进项税额不足抵扣时,其不足部分可以结转下期继续抵扣。
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people's court at the next higher level
people's court at the original domicile of the defendant
people's court at the place of a constituency
people's court at the place of the authorizing party
people's court at the place of the licensee
people's court at the place of the procurated party
people's court at the place where the licensor is situated
people's court at the place where the plaintiff's domicile is situated
people's court at the place where the plaintiff's residence is situated
people's court at the place where the principal crime was perpetrated
people's court at the place where transport was commenced
people's court at the provincial level
people's court below
people's court of first instance
people's court of first trial
people's court of original judgment
people's court of original sentence
people's court of original trial
people's court of second instance
people's court of special jurisdiction
people's court receiving a transferred case
people's court where an insured event has occurred
people's court where the accused enters registration
people's court where the accused is under reform through education
people's court where the domicile of the representative agency is seated
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更新时间:2025/7/17 0:46:09