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根据增值税法律制度的规定，下列关于增值税计税销售额的规定，说法正确的有（）。

多选题
2022-01-05 08:06
A、纳税人采取以物易物方式销售货物的，由多交付货物的一方以价差计算缴纳增值税
B、纳税人采取以旧换新方式销售家电的，以实际收取的不含增值税的价款计算缴纳增值税
C、纳税人采取还本销售方式销售货物的，以实际销售额计算缴纳增值税
D、纳税人采取销售折扣方式销售货物的，折扣额不得从销售额中扣减
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正确答案
C| D
试题解析
选项A：纳税人采取以物易物方式销售货物的，双方是既买又卖的业务，要分别按照购销业务处理；选项B：纳税人采取以旧换新方式销售货物的（金银首饰除外），均以新货物的不含税价款计算缴纳增值税。
标签： 第六章增值税法律制度 中级经济法 中级会计职称 经济法 CMS专题
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