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委托加工是指由委托方提供原料和主要材料,受托方只代垫部分辅助材料并收取加工费的业务。委托加工的应税消费品,由受托方在向委托方交货时代收代缴税款。委托加工的应税消费品,在加工完成收回后,委托方用于连续生产(假设全部生产领用),所纳税款按规定准予抵扣的,委托方应按代收代缴的消费税税款,借记“应交税金——应交消费税”科目,贷记“银行存款”或“应付帐款”科目。委托加工的应税消费品,收回后作为产成品直接用于销售的,委托方应将代收代缴的消费税计入委托加工的应税消费品成本。借记“委托加工材料”科目,贷记“银行存款”或“应付帐款”科目。现举例说明。
The entrusted processing refers to the provision of raw materials and main materials by the entrusting party, and the entrusted party only subcontracts some of the auxiliary materials and collects processing fees. The taxable consumer goods that are commissioned for processing are collected and paid by the consignee at the time of delivery to the consigner. The taxable consumer goods entrusted with processing shall be used for continuous production (assuming full production and use) after the processing is completed and recovered, and the tax payment shall be allowed to be deducted according to regulations. The commissioning party shall collect and pay the consumption tax on behalf of the taxpayer. Debit “Taxes payable - Subject to consumption tax ”, credited “Bank deposit” or “Accounts payable” subject. If the taxable consumer goods entrusted with processing are recovered and used directly as sales of finished products, the entrusting party shall include the consumption tax collected and paid on behalf of the taxable consumer goods that are processed. Debit “Substitute Processing Materials” subject, credit “bank deposit” or “accounts payable” subject. Here is an example.