農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除政策

農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除政策培訓(xùn)會(huì)農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除辦法一、政策依據(jù)二、進(jìn)項(xiàng)稅額轉(zhuǎn)出三、當(dāng)期允許抵扣的進(jìn)項(xiàng)稅額計(jì)算四、試點(diǎn)企業(yè)購進(jìn)農(nóng)產(chǎn)品價(jià)格和扣除標(biāo)準(zhǔn)注意事項(xiàng)五、試點(diǎn)企業(yè)成本核算注意事項(xiàng)六、試點(diǎn)企業(yè)扣除標(biāo)準(zhǔn)核定的程序七、農(nóng)產(chǎn)品核定扣除的后續(xù)管理八、納稅申報(bào)一、政策依據(jù)1、《財(cái)政部國家稅務(wù)總局關(guān)于在部分行業(yè)試行農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除辦法有關(guān)問題的通知》（財(cái)稅〔2012〕38號(hào)）及附件一《農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除試點(diǎn)實(shí)施辦法》（以下簡(jiǎn)稱《試點(diǎn)實(shí)施辦法》）2、《國家稅務(wù)總局關(guān)于在部分行業(yè)試行農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除辦法有關(guān)問題的公告》（2012年第35號(hào)）3、《青島市國家稅務(wù)局關(guān)于部分行業(yè)試行農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除辦法有關(guān)問題的通知》（青國稅發(fā)〔2012〕100號(hào)）4、《青島市國家稅務(wù)局關(guān)于部分行業(yè)實(shí)行農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額核定扣除辦法有關(guān)問題的公告》（2012年第2號(hào)）一箏、誕政父策釣依喜據(jù)5、《青饒島虎市型國心家朱稅矩務(wù)雙局祝關(guān)誕于膨公灘布靈部維分駝行釣業(yè)受農(nóng)蔑產(chǎn)傲品拾增映值索稅尊進(jìn)姓項(xiàng)倍稅余額蛛核子定氧扣背除宜標(biāo)幅準(zhǔn)沿的危通施知》（導(dǎo)青孫國誦稅從發(fā)〔竭2絕0膠1蜂2高〕匹1攔0螞9號(hào)?。溃眻?zhí)組行撇時(shí)權(quán)間廳為2閉0識(shí)1徹2年勾度檔，2濾0尿1賽3年喊廢圣止葬）6、《青姿島庭市櫻國遇家蜓稅路務(wù)村局問關(guān)須于精公賠布2游0惜1升3年理度米部菌分勿行所業(yè)志農(nóng)仍產(chǎn)突品屑增降值性稅集進(jìn)勁項(xiàng)棉稅崖額劍核資定悅扣察除貢標(biāo)遭準(zhǔn)頂?shù)淖蠊旮妗罚?桶0勁1透3年庭第2號(hào)摔）師（膨執(zhí)紀(jì)行冠時(shí)周間欠為2矮0虧1社3年?duì)t度熊，2終0管1缺4廢嘗止曬）7、《青影島備市著國層家亡稅某務(wù)筐局合關(guān)潮于亞公虎布黑部來分尚行陜業(yè)電農(nóng)嗓產(chǎn)殖品宵增飽值侍稅蹲進(jìn)拋項(xiàng)指稅柳額猛核督定濫扣鳳除蒼標(biāo)趙準(zhǔn)泳的兼公叔告》（2天0興1倡4年茅第3號(hào)改）燭（啞執(zhí)狡行鮮時(shí)護(hù)間積為2殘0形1活4年桌度級(jí)）一傳、布政久策偏依茶據(jù)政拒策越出材臺(tái)落背稍景鞏：登（絮農(nóng)愧產(chǎn)歸品沃增印值震稅棚優(yōu)淘惠哲政柄策娘和肥農(nóng)歐產(chǎn)變品陰增稍值糊稅桌進(jìn)飛項(xiàng)曲稅擺額就抵援扣微方坐式災(zāi)現(xiàn)領(lǐng)狀結(jié)）1、駝增余值勢(shì)稅盒扣瞇稅神鏈斃條感不浙完男整忘，紡容纖易寧引柱發(fā)同偷好騙皇稅消。試脅點(diǎn)疏前脫農(nóng)摩產(chǎn)蠟品累抵悟扣劑政硬策租采獨(dú)取晝的“前哭免毅后遺抵籌，末自電開喝自尋抵”的多方壞式言，剩違資背洽了址增稼值陵稅宣征郊稅摩扣貸稅彩一峰致雹的藝基豎本與原畜則說，像造作成旱購純銷嫂雙米方后相褲互霉制著約昨的撈增鐵值殿稅破征榴稅群扣樹稅樓鏈輩條靠機(jī)餐制燒失賤效匙，途在去稅栽制牛層艦面銳為抵企陪業(yè)嫌虛弟開槽收見購律發(fā)輩票虜、勿虛動(dòng)抵袋增騙值裳稅育進(jìn)傻項(xiàng)傍稅之額飄提絲式供及了此可魂能索。2、潔存仗在暈高兄征知低泥扣索問珠題愈，跑產(chǎn)貫生短征蜜扣北不覽一批致圍的輪誤筋解抄。試率點(diǎn)訊前禮進(jìn)語項(xiàng)惡稅走額撫按塑照1山3凈%扣怎除氏率泊計(jì)奪算防，患而謀大兆部帶分澤農(nóng)弄產(chǎn)威品赴加臟工塊企魯業(yè)蛙生碌產(chǎn)釣銷杯售術(shù)的超貨剝物鉆適宋用1偏7欣%的姓增織值貸稅轉(zhuǎn)稅馳率盒，扁造湖成“高執(zhí)征響低掃扣”的赴爭(zhēng)竊議予。試吉點(diǎn)襯后喘政脖策百規(guī)蕩定泉外喚購末農(nóng)唯產(chǎn)幫品勒扣輛除材率惹與服銷預(yù)售嬌產(chǎn)撐成命品昆的鄙適生用燈稅仰率妖一心致，饞即劑如溫果反產(chǎn)瞞成蛋品員銷嫁售討時(shí)坑的懷增騎值浮稅頑稅充率抽為1甜7撈%，斤則丹所雜耗典用宋的醬農(nóng)技產(chǎn)趙品何可罪按撞照1摘7建%的袍扣滲除肅率齡抵增扣素進(jìn)婦項(xiàng)棄稅承額踐，丑這藝種棉方輪法光解鵲決辣了窗農(nóng)漲產(chǎn)褲品旅加幟工坐企油業(yè)出存訴在無的解高守征躲低蹲扣掉問沖題奪，渠減訂輕蹄了框企充業(yè)軍負(fù)露擔(dān)芒。一政、捏政黎策街依前據(jù)3、共試擇點(diǎn)勉前紹農(nóng)治產(chǎn)鑰品斃行皺業(yè)望中趨存炒在勺的婦稅華款自倒度掛蠟問測(cè)題成，御企豈業(yè)鋼稅朽負(fù)不來均紫衡牙。例句如柜：裁某僚企復(fù)業(yè)桿購暑進(jìn)丹農(nóng)標(biāo)產(chǎn)劑品揚(yáng)一冬批插，付開迅具父農(nóng)券產(chǎn)掠品鴿收例購各發(fā)愿票舍金彈額域?yàn)?爭(zhēng)0霉0子0萬搞元渡，老該豆公痕司園以1逮0話1賄0萬菜元標(biāo)價(jià)執(zhí)格梁售柳出姑。購約進(jìn)侄扣住稅植法喊：棉計(jì)金算躁進(jìn)蠶項(xiàng)鬼稅反額=枝1什0盒0產(chǎn)0勵(lì)×1瓣3燃%懶=乏1叫3欄0萬富，抵銷銷項(xiàng)錦稅鞋額=尚1蘆0通1白0虜/（1啊+辮1菠3兇%）×1嶼3厚%鼠=插1固1殃6腎.掘1販9萬攏元英。核弓定銀扣赤除燃法慕：掏計(jì)腔算描進(jìn)優(yōu)項(xiàng)莊稅盲額=咐1準(zhǔn)0追0掠0過/（1曠+許1段3屢%）×1遙3千%敲=鞏1壤1腔5且.階0眾4萬捕元政挽策隊(duì)調(diào)衰整游前牛，縫購蠅進(jìn)添農(nóng)屬產(chǎn)執(zhí)品谷時(shí)勿進(jìn)尿項(xiàng)濱稅虧額掃按扭照年購敵進(jìn)塑的其含妻稅瘋金太額熱計(jì)癥算群扣圖除辭，傻銷滑售寒時(shí)亮換秩算蠶為監(jiān)不湊含拒稅中價(jià)族格剪計(jì)班算脖銷歲項(xiàng)狗稅俱額霉。防在栽企孕業(yè)愁利憤潤(rùn)般較植低芳時(shí)杜，舉就氧會(huì)低出刻現(xiàn)下稅繞款勤倒踏掛汽的限情濁形掏。政面策必調(diào)顆整盤后傻，購劈燕進(jìn)勤時(shí)奧稅相額筐直勵(lì)接透計(jì)涂入泡成琴本窄，妨銷貫售陸產(chǎn)擠品有時(shí)化按臘照及銷液售蘿數(shù)迫量應(yīng)計(jì)查算寺抵學(xué)扣泰進(jìn)梅項(xiàng)姨稅掛額切，裹且摔進(jìn)獲銷拴稅糠率稍一破致，趟一戚般希不蒜會(huì)什出刮現(xiàn)福留澡抵疏稅沸額甚情亂形榴，委也貌不具會(huì)冠出芬現(xiàn)保前南期呢繳隨稅突，糊后壓期賤留柴抵奶情呢況癢，低企匠業(yè)末稅婦收鴿較抖為渣均邊衡營。一畏、房誠政合策單依助據(jù)財(cái)霉稅〔尚2拴0寬1歡2悲〕家3握8號(hào)祝規(guī)棄定來：隙自2黑0狐1巾2年7月1日升起傘，往以永購繪進(jìn)國農(nóng)衛(wèi)產(chǎn)縣品煩為胡原誓料猛生曠產(chǎn)奪銷烘售基液廉體蜂乳貿(mào)及階乳狂制欲品據(jù)、玻酒謀及集酒腹精儉、壟植展物減油寒的只增鄰值功稅切一濟(jì)般洲納秋稅休人善，供納廊入脅農(nóng)每產(chǎn)拖品其增辨值撒稅佳進(jìn)趨項(xiàng)糖稅朽額渾核侮定玩扣響除察試味點(diǎn)剪范砍圍跡，煎其邀購售進(jìn)布農(nóng)燒產(chǎn)鏡品古無值論遷是鳴否股用昌于牧生源產(chǎn)臂上遲述決產(chǎn)玻品選，嘉增險(xiǎn)值贈(zèng)稅濱進(jìn)慣項(xiàng)梨稅誤額博均窯按晝照《試稻點(diǎn)討實(shí)伴施媽辦濕法》的籠規(guī)統(tǒng)定蠟抵擔(dān)扣番。購巴進(jìn)拐除造農(nóng)獲產(chǎn)面品貝以濃外錯(cuò)的課貨賠物梁、鼻應(yīng)立稅貼勞薦務(wù)今和蛋應(yīng)昆稅鑼服控務(wù)放，問增凳值欣稅足進(jìn)肆項(xiàng)匙稅銹額買仍輕按遷現(xiàn)岔行指有臘關(guān)茄規(guī)椅定應(yīng)抵糞扣舍。一膠、爹政險(xiǎn)策切依避據(jù)注禁意頓：冰增少值悔稅承一黑般嘉納愛稅駝人委救托私其停他駛單麥位孔和尺個(gè)犁人齡加載工液輛體納乳挑及橡乳思制綢品因、陪酒陰及黎酒企精叼相咱關(guān)屆產(chǎn)貨品數(shù)、櫻植叮物偵油報(bào)及刺相盈關(guān)麥產(chǎn)崖品卻，蓄其爭(zhēng)購登進(jìn)盼農(nóng)刊產(chǎn)迅品廈均鉆適授用《通框知》的兼有置關(guān)岡規(guī)斯定折（徹總洞局2喂0粱1創(chuàng)2年掏第3璃5號(hào)孝公許告生）犬。核袍定判扣盆除正方食法榨：不青健島擠地趴區(qū)裝采沖用童投豬入愉產(chǎn)粒出拐法巨，遺根港據(jù)瓶銷征售沒貨糊物庭耗龜用反的寫外皇購?qiáng)兽r(nóng)季產(chǎn)芒品認(rèn)數(shù)鋪量沾計(jì)朝算裳進(jìn)塔項(xiàng)嶄稅刪額雙。二原、蒜進(jìn)幼項(xiàng)棵稅貧額坊轉(zhuǎn)趴出納政稅柏人試耽行駛核忠定膽扣倆除絕辦煉法全時(shí)，盟應(yīng)豪將謙期淺初危庫堆存濾農(nóng)肉產(chǎn)仰品蜜（造包婦括絮購焦進(jìn)唱用賺于款直灑接漫銷態(tài)售眨和攻用悶于哪生煉產(chǎn)慮經(jīng)坡營辦且悼不醬構(gòu)犁成獨(dú)貨和物浴實(shí)常體保的急農(nóng)頭產(chǎn)拌品蛾）頌及已半公成直品脾、而產(chǎn)蹲成玩品嗽耗止用識(shí)的桌農(nóng)攔產(chǎn)綱品泉增家值浙稅嶺進(jìn)照項(xiàng)都稅典額作柄轉(zhuǎn)惱出鮮處窩理。轉(zhuǎn)吃出挖的漁進(jìn)蔥項(xiàng)次稅申額裹在奴納蹲稅短申洞報(bào)隱時(shí)揚(yáng)填態(tài)入《增岸值魂稅纏納床稅肆申芒報(bào)絡(luò)表介附營列田資獸料搜（悲表防二鋤）》本饞期共進(jìn)道項(xiàng)媽稅割額魄明辱細(xì)晴第1范7欄“按狹簡(jiǎn)響易扎征專收康辦幅法煉征階稅刻貨雜物階用”蕩“稅勾額”欄曠。二電、昌進(jìn)齡項(xiàng)奧稅膝額雙轉(zhuǎn)步出二漠、修進(jìn)慶項(xiàng)炭稅港額艷轉(zhuǎn)得出計(jì)崗算芽方典法(青電國慎稅齡發(fā)〔睛2晃0倍1篇2她〕待1個(gè)0初0號(hào))：1、抓單索一偏使屆用辰農(nóng)煎產(chǎn)驗(yàn)品洋原哥材枝料主生糊產(chǎn)輛的勸試薯點(diǎn)嶺企爽業(yè)溝應(yīng)跪轉(zhuǎn)旨出垃進(jìn)鉤項(xiàng)室稅陵額瞇計(jì)摧算瘦方艷法皺：（1）魯?shù)盅士鄢繎{鄙證壓為臣農(nóng)冠產(chǎn)疤品孩收暫購尾發(fā)殲票友或刃者倒銷毛售蹤蝶發(fā)斃票佳的期拉初恩轉(zhuǎn)獵出愚進(jìn)芒項(xiàng)紛稅到額=（畢期灘初桑庫厘存漢農(nóng)理產(chǎn)草品嚼金閱額+庫禁存災(zāi)半零成贊品萍、示產(chǎn)康成志品皺耗簽用環(huán)的計(jì)農(nóng)耳產(chǎn)畜品居金丑額煩）/（1擁-狗1笛3抹%）×1冬3電%庫伏存價(jià)半目成餃品悅、摘產(chǎn)催成漂品艇耗潔用罵的呼農(nóng)社產(chǎn)嬸品挑金霜額=庫脆存僚半鉗成手品喘、頂產(chǎn)卻成耀品恭金堵額真*在單嚴(yán)耗腥扣陳除蒜標(biāo)會(huì)準(zhǔn)（2）毫抵守扣振憑眠證悉為絮增大值坐稅狼專朵用私發(fā)房誠票柿或蚊者司海謎關(guān)爐進(jìn)視口效增禿值佩稅呀專攜用啦繳庭款圓書卻的期考初艦轉(zhuǎn)壤出輩進(jìn)獲項(xiàng)讀稅蘇額=（爪期灑初駱庫吊存杏農(nóng)飼產(chǎn)爭(zhēng)品鞋金科額+庫值存胃半污成四品延、侮產(chǎn)惜成勻品漢耗叼用呀的陶農(nóng)款產(chǎn)跪品辟金披額給）×1耳3侍%（3）傅混扁有躲前之兩葬種痛抵謝扣停憑獨(dú)證礙的快，絮按梯上斃述及兩簡(jiǎn)類耍抵叢扣遵憑什證家開格具瞞金溉額跟（芹含按稅相價(jià)貪）軌的攏比付例蛙分近別醫(yī)計(jì)你算兩。二窮、制進(jìn)澆項(xiàng)森稅澆額朋轉(zhuǎn)尚出其稻中勒，惱期姓初架庫蠟存媽半旅成氏品些、悶產(chǎn)薄成泉品吃耗讓用裕的忙農(nóng)騙產(chǎn)峰品銷金蹈額如按巧以駁下旦原昂則旦計(jì)豎算稠：（1）混乳畏制圍品醬、庫植攝物械油塌、院啤飽酒盆、塌黃響酒耗憂用講的伯農(nóng)聞產(chǎn)它品吹金碰額=寨6月伶末妻庫芹存揪半湊成暈品勒、似產(chǎn)拋成讀品扭數(shù)寺量×假2灑0仰1雁2年1月-姐6月夸（雙所茂屬席期音）范單華位穿半么成黃品糾、付產(chǎn)爽成沸品趁耗猛用鍬的棋農(nóng)焰產(chǎn)舊品阻成鏈本順金散額倘的砌加禽權(quán)檢平妄均雪數(shù)（2）姑酒令及施酒罪精印（衰啤濟(jì)酒手、鑰黃法酒絮除煤外熊）耗減用蓬的揉農(nóng)搭產(chǎn)麗品反金劇額=患6月莖末返庫席存遵半院成沖品來、另產(chǎn)母成長(zhǎng)品傘數(shù)恭量×剩2水0葵1攜1年1月-尾1刑2月銜（瓣所涉屬流期售）美單攤位爹半萬成通品駐、傻產(chǎn)貧成稱品威耗擋用遙的堅(jiān)農(nóng)碎產(chǎn)鑰品冤成核本賢金腦額的的繁加述權(quán)拐平既均歉數(shù)二模、說進(jìn)堡項(xiàng)市稅耍額撲轉(zhuǎn)慈出2、欣混旺合昌使鏟用檔農(nóng)楊產(chǎn)朱品沿原好材擺料猛自斃制鳥半爐成劉品奸及碧外拳購糟除償農(nóng)洋產(chǎn)牌品鋒以長(zhǎng)外倉的家半旺成蒙品紫生熄產(chǎn)坑的愧試偏點(diǎn)慰企盤業(yè)加應(yīng)唱轉(zhuǎn)污出賣進(jìn)折項(xiàng)羞稅斯額老。把變握瘋的該原松則昆：份用藍(lán)外奮購呢的綢半疏成悼品幫生眠產(chǎn)科的秋貨責(zé)物少銷院售禁時(shí)犁是澆按體照否其踏購貌進(jìn)靜時(shí)穿取抄得塵的作增覽值亭稅促專冊(cè)用戒發(fā)籌票垮抵偷扣眠進(jìn)滋項(xiàng)骨稅妹額拳的慌，各而鍛不讓是芹用貌核封定檔扣讓除忌辦摸法蒸抵位扣羊進(jìn)爬項(xiàng)降稅吼額擔(dān)的厭。所慈以是只漆需屢要已轉(zhuǎn)買出征使稼用劣農(nóng)河產(chǎn)拒品漆原夫材蟻料社自酸制皆半鄙成濱品疤生脈產(chǎn)蘿貨驢物掙的酷進(jìn)梳項(xiàng)林稅緊額該。二夜、丟進(jìn)請(qǐng)項(xiàng)企稅狂額倡轉(zhuǎn)臺(tái)出（1）懲如仗企依業(yè)裙自碼制辨半角成塵品截與土外負(fù)購疑半疊成脆品分斜別核債算皇、鍬投屈料委分俱別首結(jié)喜轉(zhuǎn)駐成喘本梅、部原緒材梁料促分湊庫迅存勿放筍，豆期擦初嚴(yán)庫勢(shì)存潔農(nóng)矛產(chǎn)紀(jì)品滋及汗半豬成靈品隱、升產(chǎn)咸成院品浪耗果用自農(nóng)眨產(chǎn)踩品氧原晉材卻料租進(jìn)子項(xiàng)探稅園額戒，頃可蒼按殺照池納辰稅毒人氏賬旺載昏農(nóng)齊產(chǎn)底品純金全額棒依碼前仇款?yuàn)Z的反方涌法米進(jìn)撫行叢進(jìn)蟲項(xiàng)趕轉(zhuǎn)偏出仔；（2）粥如吧企雕業(yè)子自準(zhǔn)制濟(jì)半著成躬品傘與計(jì)外胖購獨(dú)半憑成光品鍵核慣算炒、直投容料逗結(jié)蠻轉(zhuǎn)娛成閱本給和輸原域材錦料惰存閣放無件法吵分淘開，發(fā)按停下抖列向計(jì)貢算娛方曬法捆：第哲一山步診：束計(jì)晃算藍(lán)納茶稅爽人協(xié)自腔制葬半徒成繪品叢及典外櫻購括半約成削品易總甲數(shù)朱量臺(tái)中康自濃制玻半委成潛品告（畜或他農(nóng)帖產(chǎn)埋品搜原恨材移料蠅）貌數(shù)秘量筒所帆占比太重；第蘇二水步稿：擁根請(qǐng)據(jù)彼比嶺重就計(jì)垃算述納濕稅躲人旗庫是存員半螞成瓣品焦中曉自笛制書半中成太品引的掛數(shù)集量朗以棄及此庫茂存穿產(chǎn)董成育品煉中蓄耗寶用自述制傷半技成膀品插的診數(shù)眾量；第螞三判步網(wǎng)；均然勝后匹依梳照議前豈款塊計(jì)劇算混期娛初摔庫譜存棕半帝成攀品主、討產(chǎn)獅成困品凳耗始用遮的派農(nóng)讀產(chǎn)征品霜金雙額障；第觀四厚步枯：涼最鹽后侵計(jì)經(jīng)算緞進(jìn)高項(xiàng)更稅侵額營轉(zhuǎn)幕出釀?lì)~陜。三葬、明當(dāng)糧期巧允捎許羅抵毀扣礎(chǔ)的蠢進(jìn)游項(xiàng)屯稅承額訂計(jì)漫算（膽一料）壞以孩購羅進(jìn)役農(nóng)溝產(chǎn)菠品浪為殼原武料飾生園產(chǎn)牽貨敗物并的申，皂核煩定蠅扣跑除欄方渾法文如預(yù)下份：當(dāng)件期盟允歡許難抵心扣售農(nóng)撐產(chǎn)灑品緞增陡值中稅榴進(jìn)厲項(xiàng)疲稅踏額=當(dāng)虎期怎農(nóng)光產(chǎn)應(yīng)品愛耗晌用梳數(shù)令量×農(nóng)詢產(chǎn)傻品禿平患均想購新買飾單抄價(jià)銳（不含榜稅趕）×扣羊除鍋率/載(闖1柏+扣扶除銹率)當(dāng)沉期鎮(zhèn)農(nóng)紙產(chǎn)嗽品賣耗六用襲數(shù)昨量=當(dāng)貫期促銷補(bǔ)售恥貨嗎物初數(shù)設(shè)量轟（隙不榆含無采幻玉購壁除秤農(nóng)范產(chǎn)癢品床以灶外酬的彩半數(shù)成全品弊生疲產(chǎn)交的當(dāng)貨姿物鞭數(shù)張量境）×農(nóng)姥產(chǎn)拌品性單引耗喬數(shù)陷量平固均獵購齒買途單迷價(jià)娃是酬指水購例買交農(nóng)尸產(chǎn)退品夫期蟻末濫平緒均筐買廉價(jià)煮，鵝不撕包替括米買勾價(jià)秩之債外罰單件獨(dú)及支網(wǎng)付訪的刑運(yùn)閉費(fèi)師和姐入扇庫閱前待的尤整揪理誘費(fèi)元用植。倆計(jì)約算寶公叉式項(xiàng)如縮慧下丈：期舞末他平父均傳買載價(jià)=（搜期儲(chǔ)初惜庫即存孟農(nóng)籮產(chǎn)肅品齊數(shù)宣量×期蛋初炭平趙均慎買朵價(jià)+當(dāng)拔期鉛購暑進(jìn)霸農(nóng)伍產(chǎn)蹦品勤數(shù)跟量×當(dāng)內(nèi)期恐買懶價(jià)之）/（再期浴初菠庫犬存皂農(nóng)塌產(chǎn)槽品詞數(shù)愚量+當(dāng)鍋期驢購亦進(jìn)堤農(nóng)磁產(chǎn)沫品竹數(shù)護(hù)量斷）注蕩意賣：尊計(jì)注算痛公膏式腔中幅，扣潛除塔率本為茄銷搞售拾貨堵物笛的算適尋用橡稅葵率；期炭初逝平繩均舊買薄價(jià)選指團(tuán)上禾月扔末評(píng)平獵均啦買嘗價(jià)交（梢財(cái)陜稅〔酷2尚0噴1煮2扛〕我3非8號(hào)帶）三甲、榴當(dāng)農(nóng)期薯允燒許精抵竄扣務(wù)的缸進(jìn)排項(xiàng)懲稅牢額拿計(jì)廟算舉密例色：終青柿島選市續(xù)某伶試炸點(diǎn)是一介般饑納默稅萍人煌為政植陶物瓦油址生織產(chǎn)孩企汽業(yè)壇，徒同拘時(shí)甚有坑購?fù)M(jìn)灑花持生謝生咳產(chǎn)披烤挪花勿生睛米抖業(yè)壟務(wù)桐。技企幅業(yè)2著0卷1艙4年6月裂銷靈售錘烤周花王生畫米2聾0晝0噸巖，頭按挺照梁青校島牌國妨稅登局煌公寧布剪的雀單紗耗范花橡生曠數(shù)痛量漏為1竹.融1岔2仿2噸憐，采期惕初訓(xùn)庫像存聚花倍生1例0似0噸創(chuàng)，希平矩均搜單鋼價(jià)8跌5桿0足0元/噸掀，妥當(dāng)練月餃購倘進(jìn)3僚0怕0噸遠(yuǎn)，途平殼均騎單隙價(jià)夏為9雪0揉0蘭0元/噸腳，沫計(jì)蛛算駱該臘納州稅乎人腥當(dāng)邊期莖進(jìn)愛項(xiàng)萬稅斯額期藝末都平掙均嘴買使價(jià)=（1判0胃0巾×套8購5漏0旅0遠(yuǎn)+綁3唉0細(xì)0英×表9哲0肉0項(xiàng)0）/（1敘0錢0膀+層3將0贈(zèng)0）=婆8鄰8河7她5元/噸當(dāng)蝴期廚允唇許昆抵軋扣容農(nóng)鵲產(chǎn)宰品腿增規(guī)值什稅襖進(jìn)膠項(xiàng)考稅裂額=當(dāng)斬期保農(nóng)煎產(chǎn)蹲品著耗稠用掉數(shù)遠(yuǎn)量×農(nóng)置產(chǎn)交品忽平略均騎購芒買達(dá)單裝價(jià)×扣彩除縱率/（1悼+扣吵除乞率理）=輪2達(dá)0脆0嚇×燦1頸.肅1選2羊2觀×酸8偉8下7棟5注×丈1驕7樸%廈/（1圾+酷1慌7糟%）=不2跨8域9妙3爺7醉0腥.造5益1元三扣、娘當(dāng)驚期棉允轉(zhuǎn)許捕抵然扣蛙的全進(jìn)牌項(xiàng)惕稅稠額務(wù)計(jì)士算混延合宅使友用訪農(nóng)悉產(chǎn)勒品貝原報(bào)材嚼料積自晝制寬半段成炊品匠及夫外叮購眠除榴農(nóng)號(hào)產(chǎn)協(xié)品進(jìn)以盈外呢的鑒半漫成閃品概生銅產(chǎn)余的巖試獅點(diǎn)挎企域業(yè)尺，屯按田照刊下善列急方驕法刻計(jì)惡算交當(dāng)悔期社銷垂售宰貨儲(chǔ)物習(xí)耗覺用劃農(nóng)都產(chǎn)腰品唱數(shù)櫻量狼，誰納者稅棚申翅報(bào)創(chuàng)時(shí)獄需湊附帳報(bào)《試搏點(diǎn)越納交稅鐮人惹當(dāng)團(tuán)期按耗魔用尊農(nóng)煮產(chǎn)谷品石數(shù)窩量塑計(jì)餅算卷表》（觸青累國榆稅搜發(fā)〔技2叮0漆1攤2嚴(yán)〕奮1統(tǒng)0蛋0號(hào)懼附膨件的）敗向債主男管表稅劃務(wù)錯(cuò)機(jī)避關(guān)虹備匠案褲。當(dāng)碑期斃銷蹦售樹貨汁物耕耗復(fù)用敵農(nóng)鳥產(chǎn)聽品俯數(shù)隨量=當(dāng)特期恰銷緣瑞售食貨乒物攀數(shù)促量×農(nóng)稼產(chǎn)仔品荷單比耗微數(shù)推量×滲[當(dāng)阻期專生事產(chǎn)草耗樂用緣瑞的鐘自贊制新半忍成扁品正數(shù)學(xué)量/（態(tài)當(dāng)暗期桃生昨產(chǎn)盒耗瀉用忍的仁自啄制聾半慢成灘品義數(shù)堵量+當(dāng)卵期喚生海產(chǎn)拔耗矛用勺的眉外努購改的滋除聲農(nóng)剝產(chǎn)協(xié)品咱以錄外念的媽半裝成奪品澡數(shù)焰量眉）]三禁、偏當(dāng)涂期悶允樣許翼抵禾扣牙的光進(jìn)乓項(xiàng)員稅姨額辨計(jì)翻算三毛、飯當(dāng)稍期揀允泡許斑抵沸扣粉的無進(jìn)異項(xiàng)敏稅佩額延計(jì)涌算另儲(chǔ)外蜜：償對(duì)成以匠單沙一另農(nóng)女產(chǎn)禍品縫原忌料稻同飄時(shí)鬼生玻產(chǎn)壇多床種顛貨早物涌或看多羽種武農(nóng)障產(chǎn)趁品燥原棍料條同代時(shí)污生餃產(chǎn)墓多長(zhǎng)種故貨或物犁的斷，址當(dāng)房誠期所農(nóng)廊產(chǎn)街品葬耗策用撲數(shù)兄量按違照該不徒同份貨鄙物墨所松占閱價(jià)扣值雕比線例進(jìn)席行恢分坊配燦（鍵分露配聯(lián)方折法叮詳抗見2反0披1漏2年滿第2號(hào)倡公職告話附渾件1以齒單宇一充農(nóng)芹產(chǎn)澡品妖原萄料箏生免產(chǎn)冠多粱種壞貨才物膛為碧例）縮慧。三巴、起當(dāng)膊期打允獎(jiǎng)許頌抵復(fù)扣巴的千進(jìn)交項(xiàng)辱稅仰額梯計(jì)劣算（仿二植）栗試揉點(diǎn)嶺納高稅揉人雖購抱進(jìn)錫農(nóng)亂產(chǎn)明品的直桶接班銷顏售搞的椅，曾核兩定疏扣恢除熊方牛法膛如鞭下逗：當(dāng)使期氏允忽許查抵廊扣德農(nóng)詞產(chǎn)繁品枯增伙值進(jìn)稅波進(jìn)羞項(xiàng)逮稅軟額=當(dāng)避期俯銷縣售古農(nóng)哄產(chǎn)甩品摩數(shù)晝量/（1卷-損兩耗限率及）×農(nóng)截產(chǎn)體品廣平責(zé)均傅購棚買掘單鴿價(jià)×1向3唉%奔/（1繳+第1池3辰%）損膝耗俱率=損驅(qū)耗牽數(shù)撤量/購震進(jìn)足數(shù)騙量（角三刷）竄試揪點(diǎn)幅納滴稅徹人咐購荒進(jìn)竭農(nóng)弊產(chǎn)咱品彼用毅于則生塘產(chǎn)相經(jīng)邊營桿且六不膊構(gòu)厚成枕貨公物爛實(shí)秤體露的巖（毀包棵括認(rèn)包露裝莖物短、菌輔變助磁材不料色、蹄燃諷料雪、例低浩值少易琴耗啞品銀等沙）統(tǒng)，報(bào)核落定態(tài)扣爹除抹方銳法叨如暑下縣：當(dāng)享期巷允稍許兼抵影扣護(hù)農(nóng)捉產(chǎn)虧品朋增墻值灘稅豈進(jìn)醫(yī)項(xiàng)嫂稅墾額=當(dāng)導(dǎo)期生耗茄用看農(nóng)路產(chǎn)取品傅數(shù)黑量×農(nóng)籃產(chǎn)沿品鑄平省均矮購射買誦單戚價(jià)×1爺3襖%漁/（1土+敗1境3役%）注竹意沈：弱試烘點(diǎn)拿納常稅熱人佳銷可售祝貨版物吐，嫁應(yīng)筒合衫并怪計(jì)壟算趙當(dāng)縮慧期綿允肉許辭抵王扣魔農(nóng)滾產(chǎn)爪品血增個(gè)值路稅區(qū)進(jìn)塑項(xiàng)竭稅苗額冬。三廊、北當(dāng)栗期剝?cè)势驮S息抵厭扣競(jìng)的餡進(jìn)奏項(xiàng)呼稅渣額帝計(jì)訪算幾弱點(diǎn)勺注港意蜻：1、殃購忙進(jìn)念農(nóng)眉產(chǎn)巧品霉取疫得俘的略合推法旬憑為證裳，合包幅括皺專絮用燈發(fā)配票窄和招海秩關(guān)彩進(jìn)翻口批增蒸值瞧稅旗專箭用紀(jì)繳梅款栽書購，民以喂及季自牌行圾開凳具蛾的法農(nóng)包產(chǎn)姿品物收挑購傻發(fā)簡(jiǎn)票顏和蘋取挽得應(yīng)的勸農(nóng)喂產(chǎn)耗品僑銷肆售歪發(fā)忽票畫。2、踐注玻意諸核葉實(shí)辯企累業(yè)場(chǎng)銷滔售視免唯稅拿的佩副策產(chǎn)娛品段（逗例諷如鎖植索物趁油將企篇業(yè)屬生怖產(chǎn)毒的犬副大產(chǎn)驢品躁花守生侍粕侄）鐵進(jìn)攔項(xiàng)證稅雹額炭是捧否鞏按在規(guī)腥定坡進(jìn)灑項(xiàng)希稅養(yǎng)額馳作惱轉(zhuǎn)偽出京處看理把。3、販企澤業(yè)鴉按賴照解投廢入余產(chǎn)掘出掉法析核嗎定蜘農(nóng)歐產(chǎn)愚品星進(jìn)庭項(xiàng)互稅喇額趨，在其浮當(dāng)倘期敞銷挎售予貨則物揚(yáng)數(shù)針量俱只芹能而是費(fèi)主憶產(chǎn)免品碑的拿數(shù)輛量繞，池而五不午含還副索產(chǎn)漢品滔的搬數(shù)孤量狡，來以將免表重俊復(fù)五計(jì)條算暢抵漸扣倚進(jìn)歷項(xiàng)鋪稅淋額島。4、確核更實(shí)墳企的業(yè)尼是徒否泄準(zhǔn)世確蓋核呀算唉副贊產(chǎn)瀉品史的汗銷朱售孤額斥并藝計(jì)纖提桐銷茂項(xiàng)極稅新。四公、拖試要點(diǎn)土企拉業(yè)江購怎進(jìn)厲農(nóng)隔產(chǎn)蜜品鄉(xiāng)豐價(jià)瞎格俗和沈扣黨除翠標(biāo)僚準(zhǔn)超注棒意宣事烘項(xiàng)（新一路）稅試巨點(diǎn)遇企僵業(yè)巖購券進(jìn)淺的赤農(nóng)稼產(chǎn)慮品聚價(jià)齊格斬明言顯員偏念高介或振偏拴低瓶，訓(xùn)且余不陵具蛇有幸合咽理奇商膜業(yè)栽目掏的活的居，皮由希主壁管捎稅續(xù)務(wù)亡機(jī)犬關(guān)潤(rùn)核連定況。第青悟島團(tuán)市序局甜將巨根牽據(jù)舌農(nóng)提產(chǎn)陸品襖原吼材插料誦的明相代關(guān)疼價(jià)罩格巴信星息益定畝期擊發(fā)科布正大田宗良農(nóng)預(yù)產(chǎn)臭品瓦收竊購惑價(jià)油格善的墾合子理泰區(qū)兇間堪，責(zé)并殘將宗此蔑指村標(biāo)跨納獻(xiàn)入竿風(fēng)珍險(xiǎn)赤特陵征側(cè)庫吊。（司二費(fèi)）堡試稅點(diǎn)語納震稅恒人女在風(fēng)計(jì)掘算屈農(nóng)勻產(chǎn)滿品卷增濃值痛稅義進(jìn)欄項(xiàng)旋稅棒額戲時(shí)爆，兩應(yīng)環(huán)按熔照樓青住島毫市騾國醬稅省局燃每公年號(hào)公財(cái)布播的知扣抖除路標(biāo)戀準(zhǔn)皂執(zhí)蒸行坦。料（2如0漏1欄4年首度間的涌扣胖除虧標(biāo)絡(luò)準(zhǔn)幫根腳據(jù)2哭0揮1乳4年痰第3號(hào)兵公別告乏執(zhí)陷行饞）五滴、義試酷點(diǎn)盞企濕業(yè)釘成餃本暑核攪算據(jù)注景意寶事找項(xiàng)（虛一層）跡試索點(diǎn)鉆納棵稅臥人稈購沫進(jìn)獸農(nóng)棟產(chǎn)角品霞取車得太的蓋農(nóng)抱產(chǎn)涂品紫增淡值送稅兇專歲用細(xì)發(fā)賺票邁和杏海屢關(guān)箭進(jìn)們口屠增霸值豪稅州專犯用糾繳械款凱書潑，聞按注浴明壤的愧金弄額城及熟增鐵值輔稅賽額遵一投并航計(jì)石入刻成才本泄科生目；翠自項(xiàng)行伸開際具阿的牌農(nóng)碗產(chǎn)索品牧收慰購聯(lián)發(fā)似票謙和刮取漁得刮的掌農(nóng)近產(chǎn)辜品售銷趙售惡發(fā)科票志，銜按蹈照注毛明恭的規(guī)買滴價(jià)傲直晉接遲計(jì)參入雹成娘本。把（綱納洪稅轟人講收秧到妄增蟻值虛稅校專凝用臺(tái)發(fā)張票跌抵羨扣悠進(jìn)笨項(xiàng)焰稅金額差的擠應(yīng)豬作櫻進(jìn)改項(xiàng)嶺轉(zhuǎn)慶出插處扎理跑）（禮二去）節(jié)試澇點(diǎn)坐納麥稅壘人聰按皺照朱核押定仔扣廟除枝辦雅法介規(guī)畜定竭準(zhǔn)殃確禽計(jì)暴算箱當(dāng)曾期息允達(dá)許哲扣立除慕農(nóng)舉產(chǎn)饑品課增抖值言稅版進(jìn)宏項(xiàng)甩稅安額甘，嘴并從旺相隱關(guān)唇科褲目寨轉(zhuǎn)遞入“應(yīng)綿交糾稅丸金-應(yīng)愚交偵增煎值惰稅奶（太進(jìn)理項(xiàng)供稅關(guān)額挨）”科姐目。車未殼能竟準(zhǔn)毒確唐計(jì)潛算兄的控，勒由廣主吊管第稅臥務(wù)銳機(jī)手關(guān)董核詳定隸。六、選試煤點(diǎn)忽企誓業(yè)商扣防除牽標(biāo)泛準(zhǔn)沃核召定幻玉的剖程鼓序（坊一紙）媽以勻農(nóng)壺產(chǎn)頸品愈為具原僻料歪生狡產(chǎn)頂貨礦物望的倚企燈業(yè)叢。1、波申性請(qǐng)尸。侮試溜點(diǎn)防企死業(yè)瘦應(yīng)律于低當(dāng)勾年1月1浪5日欣前嶄（2愈0泉1蛇2年鵲為7月1積5日妖前賣）躬，線新戶辦歇理怎稅著務(wù)淋登啊記狠的銀試棕點(diǎn)料企芳業(yè)稅應(yīng)爬在筆投選產(chǎn)治之象日狹起3嘗0日尤內(nèi)坊，賴向離主蝴管貫稅鼻務(wù)情機(jī)軌關(guān)壘報(bào)守送冰扣么除蜂核矩定陳申悠請(qǐng)?zhí)?，打并雞提住供聞以較下粘資衛(wèi)料槐：（1）旬書繞面脹申用請(qǐng)砍報(bào)軍告剛；（2）《農(nóng)想產(chǎn)饒品殃核搜定?？坶e除夫增焰值島稅黨進(jìn)克項(xiàng)疊稅到額洽申別請(qǐng)沫審酬核漁表》。2、將程柔序啊。達(dá)各傘基血層矛局拘納命稅耍服被務(wù)裙部嘉門途受地理莖試捎點(diǎn)圈納凳稅少人紛核掙定極申峽請(qǐng)看，宜受幕理月后撕轉(zhuǎn)飛政旦策順管數(shù)理鑒部出門盤審膜核仆，歷報(bào)濫分推管響局各長(zhǎng)扯同叉意雜后棍上使報(bào)說市弱局臟貨蹄物蜓和換勞撓務(wù)丙稅招處考。六、邪試治點(diǎn)按企毫業(yè)盤扣面除盡標(biāo)傾準(zhǔn)匆核愁定槳的尚程大序六、紡試重點(diǎn)鼠企析業(yè)召扣手除極標(biāo)殲準(zhǔn)決核抓定主的勒程覽序3、敲審障核辯。扣市溫局截成啊立道由粱貨光物卡和溫勞功務(wù)叔稅團(tuán)處辰、里政遙策值法煩規(guī)銹處企、常督磚查雅內(nèi)麻審拜處蠅和久納攪稅販服洗務(wù)撇處膀組鼓成撥的魄扣拔除辰標(biāo)到準(zhǔn)以核填定傲小矩組熱。波核駐定閘小奶組慰對(duì)央相珍關(guān)拖資衡料悲進(jìn)斑行馳靜疫態(tài)取審蘭核孟，理必番要協(xié)時(shí)葛進(jìn)憲行蜻現(xiàn)列場(chǎng)竿核堡實(shí)驅(qū)。市仍局板將辱初蝕步困確吼定蒸的晚扣順除遲標(biāo)泉準(zhǔn)監(jiān)商越同墳級(jí)你財(cái)懸政產(chǎn)部境門懼后看，棋正火式暑向剛基頃層泥局溜發(fā)虛文似，擠各梯基象層泰局吉應(yīng)糧通污過謀網(wǎng)梯站絹、怕報(bào)離刊曲等放多瞇種掀方嗽式鉆及揀時(shí)毀向柱社知會(huì)肥公賺告剖核顫定辮結(jié)宣果撓并合向游納到稅價(jià)人竊出六具《稅她務(wù)陽事延項(xiàng)扮通西知越書》。（區(qū)二厚）建試技點(diǎn)農(nóng)企負(fù)業(yè)碼購座進(jìn)期農(nóng)列產(chǎn)寇品糖直敢接富銷還售訴、會(huì)購配進(jìn)薄農(nóng)豆產(chǎn)猶品膏用決于乘生窯產(chǎn)泳經(jīng)丸營徒且若不余構(gòu)炒成溜貨野物挪實(shí)誤體湊扣愿除壺標(biāo)笑準(zhǔn)協(xié)的紫核再定黨采陵取論備跌案絹制望。根刮據(jù)2深0障1屠2年俘第3點(diǎn)5號(hào)電規(guī)組定販的痛表裕樣姥向招主化管雙稅博務(wù)怎機(jī)梳關(guān)陷報(bào)盒送俯納椅稅申申滋報(bào)鄰資且料政。七津、隔農(nóng)暢產(chǎn)晴品洪核為定?？蹤?quán)除屯的窄后嫁續(xù)蒼管住理（日一柏）羽應(yīng)炒該幕納聾入普核緞定派扣喪除號(hào)范庫圍泳未葬實(shí)湖行而的朋或甘者星未敞能監(jiān)準(zhǔn)疤確蹤蝶計(jì)暮算托進(jìn)層項(xiàng)伸稅揉額丘的棚，董由吸主撫管錫稅暗務(wù)堤機(jī)雙關(guān)扯核彈定沃。（南二離）闖各戚級(jí)羅稅免務(wù)期機(jī)膊關(guān)收應(yīng)謝加既強(qiáng)散對(duì)健試完點(diǎn)茶納右稅秧人衫農(nóng)鞏產(chǎn)連品晚增子值抽稅慌進(jìn)芒項(xiàng)販稅狐額窯計(jì)張算炎扣俊除皆情霜況裕的讓監(jiān)補(bǔ)管簡(jiǎn)，就防室范賞和詞打曠擊發(fā)虛奮開唐發(fā)辛票炸行儲(chǔ)為叮，纏定神期聞進(jìn)戰(zhàn)行惱納防稅垮評(píng)抵估奇，損及籍時(shí)罪發(fā)元現(xiàn)胸申敞報(bào)碼納只稅雅中葬存州在伏的汗問棵題跨。八質(zhì)、貧納離稅畏申同報(bào)試貨點(diǎn)逃納版稅且人迫應(yīng)緊按埋照慨總歷局2拒0皆1答2年吼第3語5號(hào)富公克告咐所摔附守表怕樣彈按僅月棗向仰主乘管繪稅樣務(wù)贏機(jī)默關(guān)上報(bào)斥送捎：1、獸農(nóng)答產(chǎn)栽品鉛核任定史扣纖除親增霧值適稅金進(jìn)距項(xiàng)苗稅握額