征收率,在纳税人因财务会计核算制度不健全,不能提供税法规定的课税对象和计税依据等资料的条件下,由税务机关经调查核定,按与课税对象和计税依据相关的其他数据计算应纳税额的比例。通常由于增值额和所得额的核定比较复杂,多采用按销售收入额或营业收入额乘征收率直接计税征收的办法。从理论上说,增值税按销售额直接计算税额的征收率,相当于增值率乘以税率的积数,所得税按销售额或营业额直接计算税额的征收率,相当于增值率乘以税率的积数。
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利用弹性分析理论得到当偷税罚款系数一定时,税款滞纳金每日征收率应适当下调;
Using analysis of elasticity, we derive that, when the penalty coefficient is fixed, the daily penalty rate for late tax payment should be lowered.
例如,某人想买25美分一包的纸烟,如果该州的销售税征收率是物价的百分之八,那么这包纸烟的实价就是27美分,这个数字里面就包括了销售税。
For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent is that state, when the cost of the cigarettes is twenty-seven cents.
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