增值税对利润的影响(国外英语资料).docVIP

增值税对利润的影响(国外英语资料) VAT is the turnover tax, despite the VAT implementation outside valence calculation, output tax according to law and can deduct the input tax of the enterprises main business income and cost accounting, the accounting system and enterprises net profit is income minus the balance of the costs, expenses and losses, VAT and there is no direct relationship between net profit. Companies, however, because of the sale of goods or providing industrial services and increase the amount of cash flow of people is value added tax and the total price, in the case of cash inflows must, VAT output tax and enterprise income into a reverse relationship: VAT output tax reduction, means that enterprises realize the income increase; The amount of VAT sales tax increases, and the income of the enterprise decreases. As a result, the amount of the tax on value-added tax still has a lot to do with the net profit of the enterprise. The other aspect of the effect of VAT on net profit is reflected in the processing of input tax. The amount of tax received by the enterprise can effectively reduce the amount of tax payable to the enterprise. Because do not conform to the deduction of input tax enterprises condition or has not obtained the input tax, and the corresponding cash outflow will because they cant get deduction and included in the relevant costs, will affect the net profit of the enterprise. At the same time, under the current tax law, the enterprise after the calculation of turnover tax, but also on the basis of the current calculation of the flow to calculate and pay city maintenance and construction tax, duty and educational expenses to add with city maintenance and construction tax and educational expenses additional as enterprise product sales tax and additional, need to enterprise in pre-tax deduction, and then affect the enterprises net profit. Both general taxpayers and small-scale taxpayers in tax planning, legally to reduce the current enterprise should pay