“营改增”后涉及两税的相关概念辨析  

Discrimination of Concepts Related to the Two Taxes after the Reform Program to Replace Business Tax with VAT

作　　者：洪燕[1] HONG Yan(Shandong Institute of Commerce&Technology,Jinan,Shandong 250103 China)

机构地区：[1]山东商业职业技术学院

出　　处：《山东商业职业技术学院学报》2019年第5期13-16,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：我国“营改增”后,原来涉及两税的一些概念及计算都发生了很大的变化,如视同销售、混合销售、兼营行为和进项税的抵扣等,许多原来的规定已不再适用现实情况。从概念和计算两个方面对这几个问题进行阐述,提出下一步增值税改革的建议。After the reform program to replace the business tax with a value-added tax,some concepts and calculations that originally involved the two taxes have undergone great changes,such as regarded as sales,mixed sales,concurrent operations,and deductible input tax.Many of the original regulations no longer apply to reality.This paper expounds these problems from two aspects:concept and calculation,and proposes the next step of VAT reform.

关 键 词：增值税 混合销售 视同销售 兼营行为 进项税 

分 类 号：F812.42[经济管理—财政学] F275.2