| 以毛利率作为增值税纳税人的认定标准 |
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| 引用本文： | 王国银. 以毛利率作为增值税纳税人的认定标准[J]. 淮海工学院学报, 2002, 0(2) |
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| 作者姓名： | 王国银 |
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| 作者单位： | 连云港化工高等专科学校 江苏连云港222001 |
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| 摘 要： | 提出了增值税税负分割点的观点,论述了以毛利率作为增值税纳税人认定标准的科学依据.
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| 关 键 词： | 毛利率 增值税 纳税人 认定 |
The Identified Standard of a Tax Payer Based on Gross Profit Rate |
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| Wang Guoyin. The Identified Standard of a Tax Payer Based on Gross Profit Rate[J]. Journal of Huaihai Institute of Technology:Natural Sciences Edition, 2002, 0(2) |
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| Authors: | Wang Guoyin |
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| Affiliation: | Lianyungang College of Chemical Technology Lianyungang Jiangsu 222001 |
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| Abstract: | This paper puts forward the idea about the dividing point of tariff rate, and discusses the scientific for the identified standard of a tax payer based on gross profit rate. |
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| Keywords: | gross profit rate value-added tax tax payer identify |
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