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主营业务收入应交税费怎么算
释义
法律主观:
应交税费属于负债类科目。 企业必须按照国家规定履行纳税义务,对其经营所得依法缴纳各种税费。这些应缴税费应按照权责发生制原则进行确认、计提,在尚未缴纳之前暂时留在企业,形成一项负债(应该上缴国家暂未上缴国家的税费)。企业应通过"应交税费"科目,总括反映各种税费的缴纳情况,并按照应交税费项目进行明细核算 对一般纳税人征收的增值税基本税率是17%,增值税一般纳税人低税率为13%,具体应缴税费=应纳税额×适用税率。
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system of single imprisonment
system of social consultancy and dialogue
system of socialist laws
system of sole-judge proceedings
system of special recognition
system of special responsibility for each person
system of statistical report
system of supervision over administration
system of supervision over withdrawal of cases
system of suspended pronouncement of sentence
system of suspended prosecution
system of suspension in combat situation
system of taking turns
system of tax division between central and local governments
system of the board of directors
system of the congress of staff and workers
system of the court of second instance being the final instance
system of the economic responsibilities of enterprise
system of the economic responsibilities within an enterprise
system of the law of reform through labor
system of the third instance as the final
system of three councillors of state and nine cabinet ministers in the Qin and Han dynasties.
剥削制度
薄惩
薄利
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更新时间:2026/5/11 10:57:39