审核公司各项税款的计算、缴纳工作 audits all tax calculations and payment records and collects and studies new taxation policies, promptly notifying other relevant departments in the company of changes to keep all tax responsibilities at a reasonable level
If you are average taxpayer , income tax can be touched buckle . if be miniature enter cost completely . particular branch collection need not draw up come 假如你是一般纳税人,进项税可以抵扣。假如是小规模的全进入成本。具体分录就不用写出来吧!
The first , the goods that imports with general trade pattern , after closing , did not matter with custom ; the 2nd , the goods that imports in order to take makings treatment or kind of supplied materials treatment , sale in domestic market should fill in custom pay custom duty and value added tax ; the 3rd , the goods that imports with general trade pattern , buy with home on account wu processing makings identical ; the 4th , the goods that imports in order to receive makings treatment or supplied materials treatment , fill the value added tax that pay can raise income tax , inspect buy makings processing with home 第一、以一般贸易方式进口的货物,通关以后和海关就没有关系了;第二、以进料加工或来料加工方式进口的货物,内销要在海关补交关税和增值税;第三、以一般贸易方式进口的货物,在帐务处理上和国内购买料件相同;第四、以进料加工或来料加工进口的货物,补交的增值税可以提进项税,视同国内购料处理。
In my opinion , following measures should be taken to ensure the integrity of the vat credit chain . 1 , adhere to the use of unified tax credit chain ; 2 , deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice , agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3 , reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4 , unify the criteria of the input and output tax confirming ; 5 , strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable 笔者认为,应当采取有效措施,确保增值税抵扣链条的完整性: 1 、坚持统一的扣除率; 2 、坚持凭增值税专用发票进行规范完善我国增值税法的若十问题思考内容提费的扣除,废止运输费用发票、农副产品及废旧物资收购发票等普通发票作为扣税凭证的规定; 3 、减少直至取消增值税的税收优惠规定,回复增值税的中性税收面目,以保证增值税抵扣链条的完整性: 4 、应统一增值税进项税和销项税的确认基础; 5 、严格征税,打击人为增加准予抵扣进项税额的行为。