价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
26期
172-173,174
,共3页
税法%组成计税价格%比较%应用
稅法%組成計稅價格%比較%應用
세법%조성계세개격%비교%응용
tax law%composite assessable price%comparison%application
组成计税价格在流转税中的增值税、消费税、营业税应用广泛，是企业办税员和在校学生工作、学习中的难点。本文分析了组成计税价格的实质与构成，对众多的组成计税价格进行了梳理，对不同税种、不同业务、不同税率的组成计税价格公式的异同进行了比较，明确指出了组成计税价格容易出错、混淆的地方，有助于办税员和学生正确理解和运用组成计税价格。
組成計稅價格在流轉稅中的增值稅、消費稅、營業稅應用廣汎，是企業辦稅員和在校學生工作、學習中的難點。本文分析瞭組成計稅價格的實質與構成，對衆多的組成計稅價格進行瞭梳理，對不同稅種、不同業務、不同稅率的組成計稅價格公式的異同進行瞭比較，明確指齣瞭組成計稅價格容易齣錯、混淆的地方，有助于辦稅員和學生正確理解和運用組成計稅價格。
조성계세개격재류전세중적증치세、소비세、영업세응용엄범，시기업판세원화재교학생공작、학습중적난점。본문분석료조성계세개격적실질여구성，대음다적조성계세개격진행료소리，대불동세충、불동업무、불동세솔적조성계세개격공식적이동진행료비교，명학지출료조성계세개격용역출착、혼효적지방，유조우판세원화학생정학리해화운용조성계세개격。
Composite assessable price is widely used in in the VAT, consumption tax and business tax of turnover tax, and is the difficulty in the work and learning of enterprise tax agent and students at school. This paper analyzes the substance and composition of the composite assessable price, cards a large number of composite assessable price, compares the similarities and differences of the composite assessable price formula of different taxes, different services and different tax rates, and clearly points out the error-prone and confusing place of composite assessable price, which can help staff and students have correct understanding and application of the composite assessable price.
