摘要
视同销售、折扣销售、销售折扣的税务处理以及应纳税额和应退税额的计算是增值税会计教学中的难点,对这些问题进行了分析和探讨,以使抽象的概念和理论变得通俗易懂。
The tax treatment of acts as sales, discount sale, sales discounts and the calculation the amount of taxable or rebate is difficult problems in accounting teaching of value added tax. The article analyzes and discusses the difficult problems by making abstract theoretical knowledge easy to understand, and tries to find a solution.
出处
《东莞理工学院学报》
2009年第6期119-122,共4页
Journal of Dongguan University of Technology
关键词
增值税会计
税务处理
教学
难点
the accounting of value added tax
tax treatment
teaching
difficult problems
