中华人民共和国增值税法（征求意见稿）(17)
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">组成计税价格=</SPAN>关税计税价格+</SPAN>关税+</SPAN>消费税<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">应纳税额=</SPAN>组成计税价格×税率<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">关税计税价格中不包括服务贸易相关的对价。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.3pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.02" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第二十五条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">纳税人按照国务院规定可以选择简易计税方法的，计税方法一经选择，三十六个月内不得变更。</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><o:p></SPAN></B></FONT></P>
<P style="TEXT-ALIGN: left; LINE-HEIGHT: 28pt; TEXT-INDENT: 33.35pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal align=left><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第二十六条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">纳税人发生适用不同税率或者征收率的应税交易，应当分别核算适用不同税率或者征收率的销售额；未分别核算的，从高适用税率。<o:p></SPAN></FONT></SPAN></P>


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