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农产品加工企业税负率
释义
法律主观:
税负率是指 增值税 纳税义务人当期应纳增值税占当期应税销售收入的比例。 对 小规模纳税人 来说,税负率就是征收率: 3%,而对一般纳税人来说,由于可以抵扣进项税额,税负率就不是13%或9%,而是远远低于该比例。 通常情况下,当期应纳增值税=应纳增值税明细账“转出未交增值税“累计数+“出口抵减内销产品应纳税额“累计数。
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更新时间:2025/7/1 11:45:59