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八届人大五次会议决定,从1994年1月1日起,外商投资企业和外国企业与内资企业同步实行新的流转税制。对1993年12月31日前已批准设立的外商投资企业,由于改征增值税、消费税、营业税而增加税负的,在已批准的经营期限内(最长不超过五年),退还因其税负增加而多缴纳的税款。下面仅就外商投资企业收到的返还税款的会计处理,谈点粗浅看法。一、关于没有期初库存企业的返还税款的会计处理没有期初库存的企业收到返还的因缴纳新的流转税后多缴纳的税款时,应计入企业返还税款的会计年度的利润总额。(一)企业尚未决算时的会计处理如企业收到返还税款时,尚未决算,应将该税款计入企业利润总额。营业税和消费税的返还税款通过“营业税金”和“产品销售税金”科目处理,增值税返还的税款可直接计人“营业外收入”科目。1、营业税返还税款的会计分录:借:银行存款贷:应交税金——应交营业税借:应交税金——应交营业税贷:营业税金
The Fifth Session of the Eighth National People’s Congress decided that starting from January 1, 1994, foreign-invested enterprises and foreign companies should implement a new circulation tax system simultaneously with domestic-funded enterprises. For foreign-invested enterprises that have been approved for establishment prior to December 31, 1993, which have increased their tax burden due to the change of value-added tax, consumption tax, business tax, within the approved operating period (up to a maximum of five years), they are refunded due to their taxes. Taxes that are increased and paid more. The following is a brief discussion on the accounting treatment of tax refunds received by foreign-invested enterprises. I. Accounting treatment of refundable taxes for companies without initial stocks. Companies that do not have initial stocks must be included in the total profit of the company in the fiscal year that the tax is returned when they receive refunded taxes due to paying more taxes after the new turnover taxes. . (1) The accounting treatment of the company when it is not yet finalized If the enterprise has not yet finalized the tax return, it shall include the tax amount in the total profit of the company. Tax refunds for business tax and excise tax are handled through the “business tax” and “product sales tax” subjects, and the tax refunded for VAT can be directly charged to “non-operating income” subjects. 1. Accounting entries for tax refund for business tax: Borrowing: bank deposits and loans: tax payable - business tax payable: tax payable - business tax payable: business tax