In Part One, the paper theoretically expatiates the activity-based costing method, standard cost method and responsibility cost method. It also includes detailed presentation on these method key points and analysis on merits and drawbacks.

Integration of standard cost method and operation cost method

论标准成本法与作业成本法的整合

互联网摘选

As the Input-output level of the real estate industry is not high even all purchased goods and services can all be deductible, the deductible tax proceeds may still be limited.

研究得出房地产业由于投入产出水平不高，即使外购商品与服务能够全部抵扣，进项可抵扣税额依然有限。

互联网摘选

The Confirmation of the Receipts Tax, Sales Tax of the Value Added Tax and Accounting Treatment

增值税进项、销项税额的确认及会计处理

互联网摘选

According to the price on the invoices, taxpayers can compute the proceeds tax deductions in accordance with the deduction rate.

纳税人可根据发票上注明的价款，按照规定的扣除率计算进项抵扣税额。

互联网摘选

The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine, VAT tax based on the architectural engineering settlement income, namely to construction shall be the total price and other charges. Fourth, the input tax.

建筑业增值税销项税额的确定关键在于计税依据的确定，建筑业增值税的计税依据为建筑工程结算收入，即向建设方收取的全部价款和价外费用。第四，进项税额。

互联网摘选

Firstly, the amount of input tax of the original stock of fixed assets. Although the value of fixed assets in the form of depreciation gradually transferred to the commodities, commodities still bear the double burden, resulting in double taxation.

一是原有的存量固定资产的进项税额得不到抵扣，虽然固定资产的价值以折旧的形式逐步地转移到商品中，但商品仍承担着双重的税负，造成重复征税。

互联网摘选

When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons, commodities can spillover and be short supply, different accounting treatment should be conducted on their receipt tax of value-added tax while on bid.

商品流通企业外购商品在验收入库时，可能由于自然条件或其他原因，会出现商品溢余或短缺，在对其进价进行处理的同时，也应对其增值税进项税额进行不同的会计处理。

互联网摘选

Pay taxes accountant at financial accounting the mode of adjustings of part, Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct, deferred questions of circulating tax adjusts by business.

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

互联网摘选

Secondly, the most valuable asset of the enterprises in the line of software is the talented employees, whose efforts account for the lion's share, but these can not be covered by the Tax Deduction.

第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。

互联网摘选

If the output tax for the period is less than and insufficient to offset against the input tax fort-he period, the excess input tax can be carried forward for set-off in the following periods.

因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。

互联网摘选

The main content of value-added tax reform is to touch buckle income tax contained in fixed assets, and its essence is the Conversion of the Productive Added Value Tax into the Consumptive One.

增值税改革的主要内容是对固定资产中所包含的增值税进项税额进行抵扣，实质是由生产型增值税向消费型增值税改革。

互联网摘选

With respect to the domestic cotton under export substituting import sold by exporters, VAT of the sales shall be exempted and the income tax shall be rebated at5% rebate rate.

对出口商销售的以出顶进国产棉，免征其销售环节的增值税，其进项税额按5%的退税率办理退税。

互联网摘选

And those online shops engaging in buying selling goods, includes buying selling used goods should pay4% of VAT, and no input tax can be credited.

而从事买进卖出，包括买进的是旧货，卖出的也是旧货的店家也要缴纳增值税，这些交易一律按4%的征收率减半征收增值税，且不得抵扣进项税额。

互联网摘选

VAT of the two countries has many differences in taxpayer, taxable object, tax rate, category of VAT, calculation, amount of purchases tax, etc.

同时两国在增值税纳税人、征税对象、税率、增值税类型、计算方法、进项税额的确定等方面都存在诸多差异。

互联网摘选

Normal VAT payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others.

增值税一般纳税人外购货物所支付的运输费用，有要求计算进项税额予以扣除的权利。

provided by jukuu

If any input tax amounts fail to be calculated separately or calculated accurately, the competent tax authorities will verify the same.

未分别核算或者未准确核算进项税额的，由主管税务机关进行核定。

互联网摘选

Thirdly, general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax.

三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。

互联网摘选

Deducted purchases tax amount of fixed assets should be the same scope as that of northeast area;

允许抵扣进项税额的固定资产的范围，应与东北地区的试点保持一致；

互联网摘选

Defining the scope of machines and equipment for which the input VAT can be deducted;

明确了可抵扣进项税额的机器设备的范围；

互联网摘选

They can therefore register for VAT and recover input VAT on supplies made to them.

因此，他们可以登记增值税，从而恢复他们的供应作出进项税额。

互联网摘选