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实行“价税分流购进扣税法”.有些应计算应扣税金的费用.不通过“原材料”等有关科目核算,而直接记入“车间经费”和“企业管理费”的有关项目中.在计算应扣税金时.其项目反映不明显,不易查找。特别是通过银行支付的扣除业务.如果在记帐凭证上借记“车间经费”或“企业管理费”中的应扣税金.贷记“银行存款”.势必影响银行日记帐的逐笔登记.不利于企业与银行对帐.我们的做法是刻一枚“增值税扣除项目”章(模式如下).盖在“两费”中扣除项目的原始单据上.填上适应扣除税率和税额.
Implementation of the “tax shunt purchase deduct tax law.” Some should calculate the cost of tax deductions. Not through the “raw materials ” and other related subjects accounting, and directly into the “shop floor ” and “enterprise management fee ”In the relevant projects.In the calculation of tax deductions should be reflected in the project is not obvious, not easy to find. In particular, through the bank to pay the deduction of business.If you debit in the vouchers “shop floor ” or “corporate management fee ” should be deducted from the tax “bank deposit ” is bound to affect the bank diary The registration of the individual is not conducive to business reconciliation with the bank. Our approach is to engrave a “VAT deduction items” chapter (mode is as follows.) Cover in the “two charges” to deduct the original documents Fill in the tax deductions and taxes.