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税制改革以后,增值税的帐务处理较过去发生了很大的变化。这些变化主要是:“应交增值税”明细科目的借方、贷方增加了很多经济内容,借方既要反映已交税金,又要反映进项税额;贷方既要反映销项税额,又要反映出口退税、进项税额转出等内容。同时,增值税的征收管理部门和企业报表的审计验证单位还要求增值税的进项税额与购进金额配比,销项税额与销售收入配比,进项税额帐面数与增值税抵扣联相一致。这就给增值税的会计实务增加了一定的难度,许多差错也就容易发生。根据我们的实际工作经验,现对增值税的一些会计处理技巧,作简略剖析。
After the tax system reform, the accounting treatment of value added tax has changed a lot from the past. These changes are mainly: “debit value-added tax ” details of the debit, lenders added a lot of economic content, the borrower not only reflect the tax has been paid, but also reflect the input tax amount; credit not only reflect the output tax, but also reflect Export tax rebates, input tax transferred out and so on. At the same time, the VAT management department and the audit report of the enterprise verification unit also asked the VAT input and purchase amount ratio, output tax and sales revenue ratio, the amount of input tax book value and VAT deductions in phase Consistent. This adds some difficulty to the accounting practice of VAT, and many mistakes are easy to happen. According to our actual work experience, some of the accounting treatment of VAT now for a brief analysis.