“营改增”操作实务小手册目录第一章营改增试点基本政策................................................................................................3第一节增值税纳税人和扣缴义务人...............................................................................................3一、增值税纳税人...........................................................................................................3二、增值税扣缴义务人....................................................................................................4三、增值税一般纳税人和小规模纳税人...........................................................................4第二节应征增值税的应税服务范围...............................................................................................5一、一般规定..................................................................................................................5二、特殊规定..................................................................................................................5三、不征收增值税的服务................................................................................................5第三节增值税税率和征收率.........................................................................................................6一、增值税税率(适用于增值税一般纳税人一般计税方法)...........................................6二、征收率......................................................................................................................6第四节增值税的计税方法和应纳税额的计算................................................................................7一、增值税计税依据的一般规定......................................................................................7二、增值税计税依据的特殊规定......................................................................................7三、使用一般计税方法的增值税应纳税额计算................................................................8四、扣缴义务人应扣缴税额的计算................................................................................10五、混业经营................................................................................................................10第五节纳税义务发生时间..........................................................
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