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为了分别反映企业期末未抵扣、多缴纳和应交未交增值税情况,财政部根据国家有关税收规定,印发了《关于增值税会计处理有关问题补充规定的通知》,对增值税会计处理作出补充规定。一、反映增值税的会计科目及会计报表的修订(一)在“应交税金”科目下增设“未交增值税”明细科目,核算一般纳税企业月终时转入的应交未交或多交的增值税额。该明细科目借方反映当月缴纳上月应交未交的增值税和
In order to reflect the situation of non-deductible, multi-payment, and unpaid VAT payables at the end of the period, the Ministry of Finance issued and issued the “Notice on Supplementary Provisions on Relevant Issues Concerning Value-added Tax Accounting” in accordance with the relevant taxation regulations of the State, and made the VAT accounting treatment. Supplementary Provisions. 1. Revision of accounting titles and accounting statements that reflect value-added tax (1) Additional “Unpaid VAT payables” under the “Taxes payable” subject, accounting for the transfer of the general tax-paying enterprises at the end of the month The amount of VAT not paid or paid. The detailed subject borrower reflects the payment of the outstanding VAT paid in the previous month for the current month.