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Value-added tax calculation system using multipurpose tax statement
Value-added tax calculation system using multipurpose tax statement
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机译:使用多功能纳税声明的增值税计算系统
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摘要
PROBLEM TO BE SOLVED: To provide a value-added tax calculation system using a multipurpose tax statement which can be usefully used in the jewelry industry or the like by the stepwise tax credit method. A value-added tax calculation system 1 classifies taxable items and non-taxable items according to the supply price, which is the price for goods or services excluding tax, on the receipt date of the supply consideration of the goods or services supplied. The sales tax statement issuing department, which issues the multipurpose tax statement described in The purchase tax statement collection department, which collects the multipurpose tax statement provided while paying the purchase consideration to purchase the necessary goods or services for the purpose, and the sales tax calculation during a certain tax period. It is composed of a value-added tax calculation department that calculates the amount obtained by subtracting the total purchase tax amount collected by the purchase tax statement collection department from the total sales tax amount issued by the book issuing department. [Selection diagram] Fig. 2
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