近日,平邑县国家税务局稽查局依法对平邑县永乐手套厂2002年1月至10月增值税纳税情况进行了税收检查。 在检查过程中,检查人员发现企业应收账款账簿中,出现了大量的红字余额即贷方余额,户数很多,大部分是当地采掘花岗石的个体私营大户,明显异常。检查人员怀疑:可能是预收了货款而不作销售造成的。检查人员进一步检查“产成品”账户贷方发生额,并与销售收入账户相核对,没有发现产成品发出不做销售的现象。于是,检查人员对企业财务人员进行了询问:应收账款红字余额是怎么回事?财务人员回答:是收的风险保证金,因没设置其他应付款 Recently, Pingyi County State Revenue Administration Inspection Bureau according to law on the Pingyi County Yongle glove factory in January-October 2002 tax assessment of value-added tax conducted. In the inspection process, the inspectors found that there were a large number of credit balances in the accounts receivable of the enterprises, that is, the credit balance. There were a large number of households, most of whom were individuals and private large local mining granite, obviously abnormal. Inspectors suspect: It may be due to the advance of the purchase price but not for sale. The inspectors further inspected the credit balance of the “finished product” account and checked against the sales revenue account, and found no sale of the finished product. As a result, the inspectors on the corporate finance staff were asked: account receivable red balance is how the case? Financial staff to answer: is the risk of receiving the margin, because no other payables