论文部分内容阅读
笔者在工作中经常遇到有企业询问初始建账的问题,特别是企业已经开办经营一定时间后再建账,如何编制一份比较完美的期初报表,方便后续核算?现行的法律法规没有对此种情形进行明确的规范。笔者对相关纳税问题进行分析和探讨。一、企业未建财务账的情形《税收征收管理法实施细则》第二十二条规定,从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起15日内,按照国家有关规定设置账簿。前款所称账簿,是指总账、明细账、日记账以
I often encountered in the work of enterprises asked the initial account set up problems, in particular, the company has set up business after a certain period of time and then set up accounts, how to prepare a more perfect beginning of the report, to facilitate subsequent accounting? Current laws and regulations do not have this Species for a clear specification. The author analyzes and discusses related tax issues. First, the enterprise did not build the financial accounts of “Tax Collection and Management Law,” the implementation details of Article 22 provides that the taxpayers in the production and operation of taxpayers from the date of receipt of business license or tax liability occurred, in accordance with relevant state regulations Set up books. The book referred to in the preceding paragraph refers to the general ledger, a detailed account, and a journal