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根据国务院批转财政部《关于国营企业利改税试行办法》(以下简称《办法》)和其他有关规定,现对国营工业企业实行利改税后,有关会计处理问题规定如下: 一、关于会计科目的调整 (一) 增设“455应交利润”科目,核算企业按照规定,应向国家上交的税后利润。但企业逾期不交利润,按规定支付的滞纳金,应从企业留利中支付,不在本科目核算。企业上交的利润,借(减)记本科目,贷(减)记“银行存款”等科目。
According to the State Council’s Provisional Measures on the Examination and Approval of the Reform of State-Owned Enterprises (hereinafter referred to as “Measures”) and other relevant provisions of the Ministry of Finance, after the introduction of profits and taxes on state-owned industrial enterprises, the relevant accounting treatment requirements are as follows: I. Accounting Subject adjustment (a) the creation of “455 should pay profits ” subjects, accounting enterprises in accordance with the provisions should be submitted to the state after-tax profits. However, enterprises overdue profitability, according to the provisions of late fees, should be paid from the enterprise retained profits, not in this accounting. Business submitted profits, borrow (minus) notebook subjects, credit (minus) notes “bank deposits ” and other subjects.