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增值税的免税是国家对部分行业的支持,体现国家产业政策,实现宏观调控的手段。在实际工作中,我们发现有些企业对增值税免税核算不规范,帐务处理不符合增值税会计处理有关规定。根据增值税条例及其实施细则,财政部关于增值税会计处理的有关规定以及关于减免和返还流转税的会计处理规定的通知,免税产品同应税产品一样应核算销项税,进而核算出增值税的免税额。其会计核算和处理应为:
The duty-free tax on value-added tax is a means by which the state supports part of the industries, reflects the state’s industrial policies and realizes macro-control. In actual work, we found that some enterprises do not regulate value-added tax duty-free accounting, accounting treatment does not meet the relevant provisions of the accounting treatment of value added tax. According to the regulations on VAT and its implementation, the Ministry of Finance on the relevant provisions of the accounting treatment of value added tax and the accounting treatment of relief and return of turnover tax notice, tax-free products, like taxable products should be calculated output tax, and then calculate the value-added Tax allowance. Its accounting and processing should be: