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以增值税为主体税种的流转税税制改革已运行多月,增值税的内容以及具体操作方法,已逐渐被人们所认识和掌握。下面就我们对增值税有关会计处理中的几个问题,谈一些看法。一、进项税额应按一定的比例扣减或以期末与期初存货的增减变动进行调整对一般纳税人来讲,各月应交的增值税额总是不均衡的,它要受到当期销售额以及相关的销项税额的影响,同时,又受到当期应抵扣的进项税额的影响。在
The reform of the turnover tax system, which uses VAT as the main tax type, has been running for many months. The content of VAT and its specific operation methods have been gradually recognized and mastered by people. Here are some views on some of the issues related to the accounting treatment of VAT. 1. The amount of input tax should be deducted according to a certain proportion or adjusted at the end of period and beginning and end of inventory increase and decrease. For the average taxpayer, the VAT amount payable in each month is always unbalanced. It is subject to current sales and The impact of the related output tax amount, at the same time, is affected by the input tax amount that should be deducted in the current period. in