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增值税暂行条例(3)

2014-04-08    来源:网络    【      美国外教 在线口语培训

(四)纳税人提供加工、修理修配劳务(以下简称应税劳务),税率为17%。
(4)For taxpayer providing processing, repairs and replacement services (hereinafter referred to as“taxable’s services”), the tax rate shall be 17%.

税率的调整,由国务院决定。
Any adjustments to the tax rates shall be determined by the State Council.

第三条 纳税人兼营不同税率的货物或者应税劳务,应当分别核算不同税率货物或者应税劳务的销售额。未分别核算销售额的,从高适用税率。
Article 3 For taxpayers dealing in goods or providing taxable services with different tax rates shall be accounted for separately. If the sales amounts have not been accounted for separately, the higher tax rats shall apply.

第四条 除本条例第十三条规定外,纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务),应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式:
Article 4 Except as stipulated in Article 13 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services (hereinafter referred to as “selling goods or taxable services” ), the tax payable shall be the balance of output tax for the period after deducting the input tax f or the period. The formula for computing the tax payable is as follows:

应纳税额=当期销项税额-当期进项税额
Tax payable=Output tax payable for the period-Input tax for the period

因当期销项税额小于当期进项税额不足抵扣时,其不足部分可以结转下期继续抵扣。
If the output tax for the period is less than and insufficient to offset against the input tax for t -he period, the excess input tax can be carried forward for set-off in the following periods.



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