問題已解決
老師,請問下為什么增值稅不影響利潤表?
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你好,因為增值稅是價外稅
2020 03/15 13:41
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2020 03/15 13:42
老師,請問能說的在詳細(xì)一點嗎
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2020 03/15 13:51
價外稅是價內(nèi)稅的對稱。稅款不包含在商品價格內(nèi)的稅。它是按照稅收與價格的組成關(guān)系對稅收進(jìn)行的分類。一般說來,價外稅是商品經(jīng)濟(jì)的產(chǎn)物。在市場經(jīng)濟(jì)條件下,生產(chǎn)經(jīng)營者制訂價格以生產(chǎn)價格為基礎(chǔ),生產(chǎn)價格由生產(chǎn)成本加平均利潤兩部分構(gòu)成,這樣國家以流通中商品為對象所征的稅款,只能作為價格附加,成為價外稅。價外稅,稅收的變動不直接影響商品的價格和企業(yè)利潤,稅收透明度高,稅收負(fù)擔(dān)轉(zhuǎn)嫁明顯。
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2020 03/15 13:53
還有問題老師,就是為什么在填企業(yè)所得稅的時候,營業(yè)外支出的滯納金和罰款要全額調(diào)增?
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2020 03/15 13:54
平臺原則上一問一答,不同的問題請另開一個提問的,謝謝
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2020 03/15 13:55
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2020 03/15 14:03
平臺原則上一問一答,不同的問題請另開一個提問的,謝謝
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