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صورت ارزش افزوده وکاربرد آن در پرداخت مالیات | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 7، دوره 2، شماره 3 - شماره پیاپی 1000134، دی 1372 اصل مقاله (905.23 K) | ||
| نویسنده | ||
| محمد رضا عباس زاده* | ||
| عنوان مقاله [English] | ||
| Added Value Statement & its application in taxpayment | ||
| چکیده [English] | ||
| For the issuing of the required financial information the financial statements in the forms of basic financial lists as added value forms along basic financial statements are being issued in developed countries such as Britain. Mr. Abbaszadeh in his well- researched article while dealing with the content and subjective principles of value added has analysed the mutuality of the tax policies and economic development objectives. the results of this research in regard to corporations which have demonstrated remarkable added value are as fallowing: 1- The CEMENT production corporations in, comparison with the other selected companies (auto industry ,radio & television sets corporation & Cartons production) while demonstrating better value added surplus(averagepercent) have paid less tax due to using tax subsidies. These protectionistic tax subsidy policies have been directed toward the objectives of economic development. 2- The glass making and glass blowing industry while enjoying 59 percent added value have paid more tax than the others. These companies have not been granted tax subsidies, hence contradicts the objectives of economic development. | ||
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