中华人民共和国增值税法（征求意见稿）(37)
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（四）关于销售额。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">《征求意见稿》基本延续了《条例》的现行规定，明确销售额是纳税人发生应税交易取得的与之相关的对价，包括全部货币或者非货币形式的经济利益。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-font-kerning: 0pt" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（五）关于期末留抵退税制度。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为巩固深化增值税改革成果，按照增值税原理，《征求意见稿》借鉴国际经验，建立期末留抵退税制度，并授权国务院财政、税务主管部门制定具体办法。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 40.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.5" class=MsoNormal><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（六）关于混合销售、兼营的规定。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为巩固营改增成果，解决纳税人特殊情形的征税问题，《征求意见稿》延续</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">混合销售</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">从主、</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>“</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">兼营</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>”</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分别核算纳税的理念，明确混合销售应从主适用税率或者征收率；兼营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。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>


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