税额计算 meaning in English
computation of tax amount
Examples
- Even though , many flaws can be found in it . the imperfect tax credit system , various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off . in the meanwhile , in the perspective of the current vat computation method , the more input tax payment is , the less tax payable will be , so increasing the amount of the input tax has become the major means of tax evasion and avoidance
但是,现行应纳增值税税额计算中的抵扣制度也存在明显的缺陷:抵扣制度不完善,抵扣凭证多样化,抵扣“链条”脱节,致使税负转移、税款流失;同时,由于在现行增值税税额的计算中,进项税额越大,应纳税额就越少,加大进项税额成为偷、逃税的主要手法。