建筑业“营业税改征增值税”方案正式公布,你适应吗？-阮智勇

004-2011 Aspose Pty Ltd. ?5.1 以后,住建部( 2016 )4号文若正式生效, ?建筑业销项税=不含税工程造价×11% ,其最终结果与上页讲的完全一致。 Evaluation only. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 7 、农产品增值税模拟数学模型序号12345 加工生产流程种植户面粉厂食品厂批发商零售商合计销售额 20 30 75 95 100 320 增加值 20 10 45 20 5 100 购进成本 0 20 30 75 95 220 销项税 0 5.10 12.75 16.15 17 51.00 进项税 0 2.60 5.10 12.75 16.15 36.60 应交增值税免税 2.50 7.65 3.40 0.85 1 4.4 Evaluation only. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd.