| 粮食企业增值税抵扣问题研究 |
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| 引用本文： | 冯恕,陶萍.粮食企业增值税抵扣问题研究[J].商业研究,2005(4):94-95. |
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| 作者姓名： | 冯恕 陶萍 |
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| 作者单位： | 哈尔滨工业大学,管理学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 随着粮食企业进项税抵扣率的提高,部分企业出现了虽有盈利却不交增值税的问题,这是由粮食企业进项税额和销项税额的计税依据不同而引起的。相关企业应根据增值税抵扣模型,充分利用税收优惠,作好相应的税收筹划。
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| 关 键 词： | 进项税 销项税 粮食企业 研究 |
| 文章编号： | 1001-148(2005)04-0094-02 |
| 修稿时间： | 2004年5月25日 |
The Research on Added Value Tax in Food Supply Enterprises |
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| Abstract: | Along with the rate increasing of counteraction to the added value tax in the food supply enterprises, although they have payoffs, some enterprises need not pay added value tax. That is because the calculating basics of Input Tax and Output Tax are different. Based on the added model, the interrelated enterprises should make good use of favourable items of the added value tax and make corresponding tax planning. |
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| Keywords: | input tax output tax food supply enterprise research |
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