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增值税暂行条例(4)

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

第五条 纳税人销售货物或者应税劳务,按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额,为销项税额。销项税额计算公式:
Article 5 For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collected from the purchasers, The formula for computing the output tax is as follows:

销项税额=销售额x税率
Output tax=Sales amount*Tax rate

第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用,但是不包括收取的销项税额。
Article 6 The sales amount shall be the total consideration and all other charges receivable from the purchasers by the taxpayer selling goods or taxable services, but excluding the output tax collectible, The sales amount shall be computed in renminbi.

销售额以人民币计算。纳税人以外汇结算销售额的,应当按外汇市场价格折合成人民币计算。
The sales amount of the taxpayer settled in foreign currencies shall be converted into renminbi according to the exchange rate prevailing in the foreign exchange market.

第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的,由主管税务机关核定其销售额。
Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification , the sales amount shall be determined by the competent tax authorities.

第八条 纳税人购进货物或者接受应税劳务(以下简称购进货物或者应税劳务),所支付或者负担的增值税额为进项税额。
Article 8 For taxpayers who purchase goods or receive taxable services (hereinafter referred to as “purchasing goods or taxable services”), VAT paid or borne shall be the input tax.



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