| 对高职教育增值税税法教学难点探讨 |
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| 引用本文： | 刘满华.对高职教育增值税税法教学难点探讨[J].重庆职业技术学院学报,2006,15(6):46-48. |
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| 作者姓名： | 刘满华 |
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| 作者单位： | 重庆城市管理职业学院,重庆,400055 |
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| 摘 要： | 区分混合销售行为与兼营行为,弄清楚受托加工应征消费税产品增值税计税公式,正确理解“免、抵、退”税收政策,掌握增值税征管目标与财务会计的目标的差异,是提高增值税法教学效果的保证。
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| 关 键 词： | 增值税 兼营行为 受托加工 “免、抵、退” |
| 文章编号： | 1672-0067（2006）06-0046-03 |
| 收稿时间： | 2006-08-13 |
| 修稿时间： | 2006年8月13日 |
To Quality Education Increment Duty Tax Law Teaching Difficulty Discussion |
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| LIU Man-hua.To Quality Education Increment Duty Tax Law Teaching Difficulty Discussion[J].Journal of Chongqing Vocational& Technical Institute,2006,15(6):46-48. |
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| Authors: | LIU Man-hua |
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| Abstract: | The discrimination mix sale behavior with the concurrently behavior,clarifies is entrusted with something the processing to be subject to duty the excise tax product increment duty to count the tax formula,understood correctly "exempts,arrives at,draws back" the tax policy,grasps the increment duty collection goal and financial inventory accounting's goal difference,is enhances the increment tax law teaching effect the guarantee. |
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| Keywords: | Increment duty Concurrently camp behavior Is entrusted with something the processing "Exempts arrives draws back" |
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