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根据选案,某市国税局稽查局发 现该市帆布厂2001年度增值税税负为7.8％,明显高于同类企业。由于该厂是享受“先征后返”优惠的民政福利企业,该局对该厂2001年度增值税纳税情况进行了检查。 某市帆布厂,系集体福利企业,增值税一般纳税人,主要生产橡胶带,税收征管实行查账征收,主要原材料为工业丝,产品和外购原材料适用税率均为17％。 经查,发现该厂“应付账款”账户有一笔业务,因金额较大,为234万元,摘要栏为“抹账”,稽查人员感到异常,并调阅了记账凭证,其会计处理为: 借:应付账款——甘肃省某化工
According to the election, an inspection bureau of the State Administration of Taxation found that the city's canvas factory in 2001 VAT tax burden of 7.8%, significantly higher than similar enterprises. As the plant is to enjoy the “first come back” preferential benefits of civil welfare enterprises, the Bureau of the factory value-added tax in 2001 conducted a check. The canvas factory in a certain city is a collective welfare enterprise and a general taxpayer of value-added tax. Its main products are rubber belts. The tax collection and administration is subject to audit and verification. The main raw materials are industrial silk, and the applicable tax rates for products and purchased raw materials are both 17%. The investigation, found that the plant “accounts payable” account has a business, due to a larger amount of 2.34 million yuan, summary bar “wipe account”, inspectors feel abnormal, and read the accounting vouchers, accounting treatment To: By: Accounts payable - A chemical in Gansu Province