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新税制实施后,国税系统纳税检查的主要内容是增值税的检查.在实际工作中,往往出现重视检查结论的落实,忽视督促纳税人调整帐务.表面上看,纳税人当期补缴了税款,但随着时间的推移,补缴的税款又会被抵回.纳税人补缴增值税,如借记“应交税金”——应交增值税(已交税金),贷记“银行存款”.由于“应交税金——应交增值税”科目的其末余额反映纳税人多交,尚未抵扣或尚未缴纳的增值税,如果补交税款后不及时调帐,纳税人的“应交税金——应交增值税”科目就会增加和补缴税额相同的期末借方余额,帐面上就会将检查补缴的税款抵回.所以,应分别不同的情况调整“应交税金——应交增值税”帐户.(一)补增值税的帐务调整1、对于纳税人少记销项税额而补缴的税款,应借记(或红字贷记)有关科目,贷记“应交税金”——应交增值税(销项税额).如某制药厂以自产的大输液产品10000瓶(不含税售价为4元/瓶.成本价为3.2元/瓶)用于本厂医疗室.该厂帐面记:借:应付福利费 32000贷:产成品 32000这样处理,漏记了销售收入,减少了应纳增值税额和利润.按照税收政策,企业以自产产品用于本厂医疗室的,应视同正常销售处理,除了冲销原分录外,重做分录如下:
After the implementation of the new taxation system, the main content of the taxation inspection of the State taxation system is the inspection of the value-added tax. In practical work, attention is often paid to the implementation of the inspection conclusions, and the taxpayers are neglected to urge the taxpayers to adjust their accounting operations. On the surface, the taxpayers pay taxes in the current period. But with the passage of time, the tax paid will be refunded. The taxpayer pays the value-added tax, such as debit the “tax payable” - the value-added tax (tax paid), credited “ ”Bank deposits“. As the ”end of tax payable - VAT payable“ account’s final balance reflects the taxpayer’s overdue, not yet deducted or not yet paid VAT, the taxpayer is not timely adjusted if the tax is not paid in time. The ”Taxes payable--VAT payable“ subject will increase the balance of the debenture at the end of the year with the same tax amount, and the tax will be refunded on the account. Therefore, adjustments should be made for different circumstances.” Taxes payable--VAT payable. (1) Accounts for replenishment of value-added tax 1. Taxes payable for taxpayers who make a small amount of sales tax should be debited (or credited in red letters) for related subjects. , credited as “tax payable” - VAT payable (output tax). As a pharmaceutical factory Production of large infusion products 10000 bottles (excluding tax price of 4 yuan / bottle. Cost price of 3.2 yuan / bottle) for the factory medical room. The factory book record: borrowed: payable welfare costs 32,000 credit: finished products 32000 dealt with this, missing sales revenue, reducing the amount of taxable VAT and profits. According to the tax policy, if an enterprise uses its self-produced products for its factory medical office, it should be regarded as normal sales processing, in addition to reversing the original entry, Redo entries are as follows: