百度试题 题目VAT payable for general taxpayer is equal to the output tax minus the input tax.相关知识点: 试题来源: 解析 正确 反馈 收藏
aThe amount of value-added taxes payable shall be the amount computed by deducting the input tax amount from the tax amount on the goods or services supplied by the entrepreneur(it shall be calculated the amount of the goods or services multiplied by 10%). Provided, that where an input tax...
Exemption is quite different from zero rating in that, while tax is also not charged on outputs, tax paid on inputs cannot be reclaimed. Thus, no refunds are payable. In this case, because tax on intermediate transactions remains unrecovered, production decisions may be affected by the VAT. ...