企业税务课件营业税辅修会计.pptVIP

Jiangsu University * 纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式为： 应纳税额 = 营业额×税率 其中，在不同条件下，营业额的确定可以分为按营业收入全额计税，按营业收入差额（同行业、同税目、同业务 ）计税和按组成计税价格计税三种情况。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Jiangsu University * §5 税收优惠 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Jiangsu University * Jiangsu University 第四章 营业税 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Jian