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Register accountant study a pithy formula (1)
From;  Author:Stand originally
The needle is allowed internally " tax law - value added tax

" a pithy formula is as follows "

In computation of value added tax, can touch 3 when buckle different tax rate to be: Freight: 7% , abandon old goods and materials: 10% , the duty-free agriculture products that purchases to agricultural generator 13% as a result of this 3 % easy and promiscuous:

“ is lucky now gas ” (7)

“ goes out pick up reject ” (10)

“ picked up 13 produce ” (13)

" be aimed at content " tax law - consumption tax

" a pithy formula is as follows "

What product to sell to want pay consumption tax?

“ 3 male 3 female go for a drive”

3 male: Smoke, wine reachs fireworks of alcohol, firecracker

3 female: Cosmetic, protect skin hair article, precious headgear and gem jade

Go for a drive: Diesel oil of tire of car, autocycle, car, gas

" be aimed at content " tax law - other

The taxes of a little small categories of taxes is cannot plan should hand in into “ - should hand in ” of such course, need enters charge kind course, it is 4 taxes that mark administration fee below:

“ we are rich, we can have a room to the car has the ground to have a flower”

Have a house: House property duty

Have a car: Car boat royalities

Have the land: Land royalities

Have a flower: Stamp duty

" be aimed at content " accountant - cash flow meter

" a pithy formula is as follows "

Gist of work out of cash flow meter

These first basically generalized the entire staff process of cash flow meter definitely.

I think everybody wants to understand it well only, so, give what kind of issue you can make do almost.

① sees income searchs receivable, did not receive taxes to go apart

② sees cost searchs deal with, goods in stock is fluctuant Mo Shu ignore

③ is moved completely first about charge, difference stays at the back to search

④ financial cost has exception, notice cent gives a category to come

⑤ income tax turns directly, outside doing business, go looking for fixed assets

⑥ bad Zhang, salary, depreciation, amortize, which come which go retrorse countervail

⑦ is the alone processing that the worker pays.

How does every word understand? Fasten urgent, ground of our one by one looks. ① sentence the word is tasted in the light of distributors, provide the ready money that the service gets, because direct way is,calculate a dot to rise with income doing business in profit watch, so, we see business income, be about to look for receivable project (receivable Zhang money, receivable bill) .

The taxes that did not close makes Zhang alone again (the value added tax that gets money just regards cash as discharge) what include in receivable Zhang money that is to say is receivable taken taxes part, if actual not collection cash is borrowed write down should hand in taxes, additional, about the processing of discount, the discount that produces receivable bill because of discount ceases (already plan into financial cost) make turn over tone.
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