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现行会计制度规定,当在产品、产成品发生非正常损失时,其进项税额应相应转入有关科目。但对进项税额如何计算并未说明,致使一些单位涉税会计处理错误,影响了会计核算的真实性。笔者现将实际工作中的做法介绍如下,以供参考。当发生非正常损失时,首先计算出在产品、产成品耗用货物或应税劳务的购进额,然后作相应的账务处理,即按非正常损失的在产品、产成品的实际成本与负担的进项税额合计数,借记
The current accounting system stipulates that when abnormal losses occur in products and finished products, the input tax should be transferred to the relevant subjects accordingly. However, how to calculate the input tax did not explain, resulting in some units involved in tax accounting errors, affecting the authenticity of accounting. The author now practices the work described below, for reference. When an abnormal loss occurs, the purchase amount of products consumed or finished goods consumed or taxable services is calculated first, and then the corresponding accounting treatment is performed, that is, the actual cost of the products and finished products under abnormal loss and The total amount of input tax burden, debit