对高职教育增值税税法教学难点探讨

To Quality Education Increment Duty Tax Law Teaching Difficulty Discussion

区分混合销售行为与兼营行为,弄清楚受托加工应征消费税产品增值税计税公式,正确理解“免、抵、退”税收政策,掌握增值税征管目标与财务会计的目标的差异,是提高增值税法教学效果的保证。

The discrimination mix sale behavior with the concurrently behavior, clarifies is entrusted with something the processing to be subject to duty the excise tax product increment duty to count the tax formula, understood correctly ＂exempts, arrives at, draws back＂ the tax policy, grasps the increment duty collection goal and financial inventory accounting＇s goal difference, is enhances the increment tax law teaching effect the guarantee.