| 浅析固定资产税金的计算 |
| |
| 引用本文： | 赵玉梅,赵红霞.浅析固定资产税金的计算[J].华北航天工业学院学报,2004,14(3):29-33. |
| |
| 作者姓名： | 赵玉梅 赵红霞 |
| |
| 作者单位： | [1]华北航天工业学院财会金融系，河北廊坊065000 [2]中央财经大学信息系，北京100081 |
| |
| 摘 要： | 本文主要对固定资产税金计算中存在的问题入手，继而阐述固定资产各种交易中所涉及的税种以及税金的计算步骤，目的在于揭示固定资产具体税种税金计算的过程。
|
| 关 键 词： | 固定资产 增值税 营业税 契税 土地增值税 关税 |
Analysis about Taxation Calculating of Fixed Assets |
| |
| ZHAO Yu-meiZHAO Hong-xia.Analysis about Taxation Calculating of Fixed Assets[J].Journal of North China Institute of Astronautic Engineering,2004,14(3):29-33. |
| |
| Authors: | ZHAO Yu-meiZHAO Hong-xia |
| |
| Institution: | ZHAO Yu-mei~1ZHAO Hong-xia~2 |
| |
| Abstract: | This article is about the tax items and its calculating in exchange of fixed assets. It provides with the concept of fixed assets, the sorts of fixed assets that are easy to calculate taxes,and it also provides with the calculating methods of taxations. |
| |
| Keywords: | fixed assets VAT sales tax contract tax soil VAT tariff |
| 本文献已被 CNKI 维普 等数据库收录！ |
