Question 2: The type of input setting refers to the theory of distinguishing people's desires and their satisfaction according to the nature of suppliers' enterprises.
Sismondi and Rochelle both mentioned "people" in economic research. But the concept of people they say is rather vague.
Masha, the pioneer of the subjective economic school, clearly pointed out in (economic harmony) that "the object of political economy is people" and explained that "desire, effort and satisfaction are people in the economic point of view".
Meng Le of Austrian School clearly defined the research object of political economy as human desire and its satisfaction. He divided economics into applied economics, historical statistical economics and theoretical economics. It is pointed out that theoretical economics studies the conditions for human beings to prepare for satisfying their desires. Pombavik and Vizer still regard human desire and its satisfaction as the research object of political economy. Jevons also pointed out that economics is a calculus of happiness and pain.
Question 3: What is the relationship between the types of VAT input tax and profits? 1. The output tax can be deducted after your company obtains it. 2. The input invoice is the invoice obtained by your company, and the output invoice is the invoice issued by your company. With the input invoice unchanged, the more invoices your company issues, the more value-added tax you pay, the more income you earn and the more corporate income tax you pay. 3. If the input tax is greater than the output tax, there is no value-added tax payable, and naturally there is no value-added tax.
Question 4: What kind of account does the input tax belong to? What kind of account does the output tax belong to? Both input tax and output tax belong to liability accounting subjects (accounts), but the amount of tax payable-value-added tax payable (input tax) is registered in the borrower and the amount of tax payable-value-added tax payable (output tax) is registered in the lender.
Question 5: What is the name of the invoice and the name of the receipt? (Business type general taxpayer) The name of the goods issued on the invoice is the goods stored in the inventory book, and the account shall not be issued without new items, otherwise it is suspected that cucumbers sell eggplant.
Question 6: Which input invoices of general taxpayers cannot be deducted? The input tax of the following items cannot be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.
(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.
Question 7: What kinds of invoices can be deducted from VAT input tax? 1 floor seems to be the previous rule. The purchase certificate of waste materials is gone.
The Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that the value-added tax deduction vouchers mentioned in Article 9 of the Regulations refer to special invoices for value-added tax, special payment books for customs import value-added tax, invoices for purchasing agricultural products, invoices for sales of agricultural products and settlement vouchers for transportation expenses.
At present, the bills that can be deducted are:
1. Special VAT invoice: general 17%, 13%.
2. Customs duty payment certificate: general 17%, 13%.
3. Railway freight: 7%
4. transport invoice (including freight): 7% (international freight forwarding is not allowed).
5. Acquisition of agricultural and sideline products: 13%
Question 8: What kind of parking fee is the transportation cost in the investment management fee?
Question 9: What are the types and methods of VAT invoices? VAT invoices include general VAT invoices and special VAT invoices.
1. Special VAT invoice is supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and is only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
2. The issuance and management of ordinary VAT invoices is to bring ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices. , commonly known as "one machine with multiple votes". Ordinary VAT invoices are non-deductible invoices.
Question 10: Hello! Excuse me, what is the subject of VAT input tax? No matter whether it belongs to expenses or liabilities, taxpayers in the counseling period should add the detailed account of "input tax to be deducted" under the subject of "tax payable" to calculate the input tax indicated or calculated in the special invoice deduction form, the special customs import VAT payment form and the transportation expense settlement certificate (hereinafter referred to as the VAT deduction certificate) without cross-examination.
After obtaining the VAT deduction certificate, the taxpayer during the counseling period debits the detailed account of "tax payable-input tax to be deducted" and credits the related account. After the cross-examination comparison is correct, debit the subject of "tax payable-value-added tax payable (input tax)" and credit the subject of "tax payable-input tax to be deducted". For the input tax that cannot be deducted after verification, debit the subject of "tax payable-input tax to be deducted" and credit the relevant subjects. Regular general taxpayers (including temporary general taxpayers) will directly enter the detailed account of "input tax" if the input tax of purchased goods is certified to be consistent.