《2.4、营业税.pptVIP

营业税法 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 营业税的概念 营业税是对在我国境内提供应税劳务、转让无形资产或销售不动产的单位和个人所取得的营业额征收的一种流转税。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 营业税特点 一般以营业额全额为计税依据 按行业设计税目税率 计算简便，便于征管 注意营业税与增值税的区别以及联系： 都是流转税 征税范围 与价格的关系 扣除的规定 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 营业税征税范围的基本规定 营业税征税范围：是在我国境内提供应税劳务、转让无形资产或销售不动产。 Evaluation only. Created with Aspose.Slides for .N