试行价税分流购进扣税法的效果

我们富拉尔基纺织印染厂从1989年开始试行“价税分流购进扣税法”（以下简称“价税法”）核算应纳增值税，近两年来在税务部门的指导下，不仅完成了从“购进法”到“价税法”的转变，使增值税的核算得以日趋完善，而且收到了良好的经济效果。

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编辑同志: 我是一名贵刊的忠实读者,我想询问一下今年我省有关粮食收购价格方面的情况,请予以解答。 读者:卜鸣 卜鸣同志: 根据向有关部门了解,现将有关情况逐一介绍如下: 一。

Superior vs. Inferior Voting Shares： Price Premium or Discount？

This paper analyzes the price difference between superior voting （SV） and inferior voting （IV） shares for three dual-class firms： Farmer Mac as a big price discount case, Fox as a price similarity case, and Heico as a big price premium case. We show that the price difference is mainly affected by the control benefit, while voting power and liquidity are also relevant factors. We suggest that the control benefit can be revealed by examining share accumulation and firm performance.

完善价税分流购进扣税法的几点思考

“价税分流购进扣说法”（以下简称“分流计税法”）已经试行两年多了。实践结果表明，它的成功之处，在于突破了“价税合一”的传统观念，确立了“价税分流”的改革意识，这不能不说是自增值税改革以来理性认识的一大飞跃。它标志着流转税改革已跨入了新阶段。

The Discount Rate in Terms of Evaluating Investments in Rangelands： The Case Study of Greece

This paper aims at analyzing and evaluating investments in rangeland management through the use of the discount rate tool. The most important parameter which is considered when estimating the discount rate is the lifetime of the investment, which varies depending on the kind of the intervention. An undeniable characteristic of rangelands is their rich biodiversity. However, the fact that not all the flora and fauna has been recorded yet, suggests the need for using the lowest possible discount rate （but not zero）, giving thus a high value on the benefits that will arise for future generations always in the light of sustainable development. At the same time, a sensitivity analysis has to be performed in order to determine the upper and lower limit of return on investment, so that the decision-maker in charge can be more flexible on the evaluation Of an investment proposal.

浅谈增值税价税分流购进扣税法的问题与对策

价税分流购进扣税法（以下简称“分流扣税法”）是按照增值税基本原理结合我国国情，为规范、完善现行增值税的计算而提出的一种计算方法。这种计算方法是根据“购进扣税”的原理，将增值税的整个过程从帐外转入帐内，纳入企业核算程序，与会计核算相结合，为企税双方形成一个制约机制，是目前一种较为科学的计算方法，有利于税收征管，也有利于企业的财会核算。

对我国增值税实行凭发票扣税办法的思考

实行凭发票注明税款扣税办法，是解决增值税计算复杂问题的根本途径，也是增值税改革的目标与方向所在。在“价内税”的条件下，只要有健全的发票管理制度和增值税在工业环节的普遍实行，就可以实行这种办法。而“价税分流购进扣税法”的试行，又为实行这种办法创造了有利条件。

浅议“价税分流”企业的检查测算方法

自从1990年在部分行业试行“价税分流购进扣税法”（以下简称“价税分流”或“分流法”）以后，确实增强了税款的透明度，使计算简单，便于管理。但是，由于市场疲软，产品滞销和三角债等因素的影响，使税款后移严重。加上部分企业的财务人员对这一新的计税方法及有关政策规定不太熟悉，出现错扣、重扣而少计税款的现象，从而在一定程度上影响了当期的税收任务和当地的财政收入。为了及时了解和解决“价税分流”试行过程中出现的这些问题，以促使其健康发展，我们通过一个多月的调查研究，在实践中探索出一套“价税分流”企业的检查测算方法——“余额测算法”。