一、销售税金困难减免的会计处理现行国营工业企业会计制度对销售税金困难减免的会计处理,是这样要求的:如属事前减免,则先按税法规定的税率计算出当月应交的产品税、增值税、营业税,再从中扣除税务部门批准的减免税款,直接体现在销售损益中。如属事后减免(即企业实际按税法规定交了销售税金以后,税务机关再减免返还给企业原已交纳的部分或全部产品税、增值税、营业税),则减免税金作退回销售税金的会计处理。会计分录为“借:销售(红字),贷:应交税金(红字或用蓝字作反方向分录),同时记借:银行存款,贷:应交税金。无论是事 First, the accounting treatment of sales tax difficulties reduction The current state-owned industrial enterprise accounting system for sales tax difficult to remove the accounting treatment is required: If it is a prior exemption, according to the tax rate prescribed by the tax law to calculate the product tax payable in the current month, Value-added tax and business tax, and deducting the tax relief approved by the taxation department, are directly reflected in the profit and loss of sales. In the case of post-reduction (that is, after an enterprise actually pays sales tax in accordance with the provisions of the tax law, the taxation authority will deduct exemption from returning part or all of the product tax, value-added tax, and business tax already paid by the company), and the tax refund or reduction will be treated as a refund of sales tax. . The accounting entries are "By: Sales (Scarlet), Credits: Taxes payable (Red Letters or Entries in Reverse Direction with Blue Words), and Credits: Bank Deposits, Loans: Taxes payable.