新准则对流转税等若干税种的影响（The effect of new accounting standards for tax on tax）.docVIP

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新准则对流转税等若干税种的影响（The effect of new accounting standards for tax on tax）.doc

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新准则对流转税等若干税种的影响（The effect of new accounting standards for tax on tax）

新准则对流转税等若干税种的影响（The effect of new accounting standards for tax on tax） The effect of new accounting standards for tax on tax The new guidelines on value-added tax Value added tax on the sale and import of taxable goods and taxable services provide a tax levied units and individuals. Taxpayers of general taxpayers and small-scale taxpayers. The new guidelines on value-added tax, mainly refers to the influence on the general taxpayer. (a) effect on the output tax The output tax is calculated according to the applicable tax rate and taxable sales. The output tax is mainly influenced by the guidelines of Enterprise Accounting Standards No. fourteenth - income, Enterprise Accounting Standards No. seventh - exchange of non monetary assets and Enterprise Accounting Standards No. twelfth debt restructuring. The effects include the following: 1. sales. The rules provisions of article fourth of the implementation of the Interim Regulations of the following acts: the value of units or individual operators, as sales of goods: (1) to deliver goods to others for sale; (2) sales consignment goods; (3) with more than two organizations and a unified account of the taxpayer, the goods will be from one organization to another for sales, but the relevant organizations are in the same county (city) except; (4) will be produced or entrust processed goods for non taxable items (refers to the provision of non taxable services, transfer of intangible assets, sales of real estate and fixed assets under Construction Engineering); (5) self-produced, processing or the purchase of goods as investment, provide to other units or individual operators; (6) will be produced, processed or purchased goods distribution to shareholders or investors; (7) self-produced, processed goods used for collective welfare or personal consumption Fee; (8) will be produced, processed or purchased goods donated to others. These shall be regarded as sales behavior, a considerable part of the non monetary exchange behav