税法 联想法(国外英语资料).docVIP

税法 联想法 I. VAT 1, low tax items (13% tax rate) Low tax rates Cereals, milk, vegetable oil - [Cereals, fresh milk, edible vegetable oil, olive oil] Water, coal, gas - tap water, household coal products, air conditioning, heating, petroleum, liquefied gas, natural gas, methane Books, newspapers and magazines -- books, newspapers, magazines Three - [farm fertilizer material feed, fertilizers and pesticides, agricultural machinery, agricultural] Jiang Huang, Jiang Huang, and bovine embryos [ginger, synthetic bovine embryo] Its also farm produce And dont forget Electronic audio and video two methyl ether - [electronic publications, audio-visual products, two methyl ether] 2, as a sales project Understanding: (1) goods manufactured and consigned, whether for internal (non taxable items, collective welfare or personal consumption), or outside Department (investment, distribution, gift) are regarded as sales (2) goods purchased only for external use (investment, distribution, gift) are deemed to be sold The goods purchased for internal use (non taxable items, collective welfare or personal consumption) are input taxes which are not deductible. There are two jingle, the first version (think two generations have their own send salt, eat, buy some eggs to the poor) Two generation: [to other units or individuals to sell the goods delivered] The [sales] consignment of goods Deliver salt - the taxpayer who has more than two institutions and carries out unified accounting, transfers the goods from one institution to another Except for the relevant institutions located in the same county and city To eat their own very salty - 1 [self-produced, processed goods used for collective welfare or personal consumption] The [self-produced or processed goods of non VAT taxable items] Change the money and buy some eggs - buy Figure 1 - a poor distribution of Huan [produced, processed or purchased goods as investment to other units or individual industrial and commercial households] The [produc