销项税 meaning in English
output tax
output vat
Examples
- Average taxpayer sells value added tax when abolishing thing of second hand packing , should hand in how to sell a duty to calculate
增值税一般纳税人出售废旧包装物时，应交销项税如何计算？ - In my opinion , following measures should be taken to ensure the integrity of the vat credit chain . 1 , adhere to the use of unified tax credit chain ; 2 , deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice , agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3 , reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4 , unify the criteria of the input and output tax confirming ; 5 , strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable
笔者认为，应当采取有效措施，确保增值税抵扣链条的完整性： 1 、坚持统一的扣除率； 2 、坚持凭增值税专用发票进行规范完善我国增值税法的若十问题思考内容提费的扣除，废止运输费用发票、农副产品及废旧物资收购发票等普通发票作为扣税凭证的规定; 3 、减少直至取消增值税的税收优惠规定，回复增值税的中性税收面目，以保证增值税抵扣链条的完整性: 4 、应统一增值税进项税和销项税的确认基础; 5 、严格征税，打击人为增加准予抵扣进项税额的行为。 - Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation , and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis , the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study , and created a restructure method to counter their financial cashflow statement , financial cashflow statement on equity capital , and statement of financial cashflow on a specific investors " investment . restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue , vat should not be listed as a decrease to calculate earnings ; working capital , vat , and loan principal should not be listed as cash outflow
基于正确分析现金流量是投资项目可行性研究财务评价的前提，投资项目财务评价现金流量表是收付实现制下的利润表的思想，本文针对《投资项目可行性研究指南(试用版) 》和《投资项目可行性研究报告编写范例》中可研财务评价存在的不当之处，对其运用的项目财务现金流量表、资本金财务现金流量表、中方投资财务现金流量表及外方投资财务现金流量表等报表的现金流量要素，提出了重新构造方法，主要原则和内容包括，销售收入(营业收入)中不应含有增值税销项税；增值税不能列作收入的减项以计算利润；流动资金、增值税、借款本金不能列作现金流出。