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一些企业在进行增值税检查之后,虽然都如数补交了税款,但由于没有及时进行帐务调整,企业的“应交税金——应交增值税”帐户就会出现与补交税额相同的期末借方余额,企业在缴纳下期税款时,有可能又将补交的税款抵扣回去,造成税收流失。为了有利于企业正确调帐,现举例介绍几种调帐方法:1.某商业企业将销货款1.17万元(含税)存入小金库,不记销货帐,按照税务检查结论应补交增值税0.17万元。其帐务调整如下:补计销售收入时:
Some enterprises have paid for the VAT inspections, although they have paid the taxes in full. However, due to the failure to make timely adjustments to the accounts, the company’s “tax payable - VAT payable” account will appear and pay At the end of the debit balance with the same tax amount, when the company pays the next-period tax, it may deduct the additional tax payment, resulting in the loss of tax revenue. In order to facilitate the correct adjustment of the company’s business, the following examples introduce several methods of adjustment: 1. A commercial company will be selling sales of 11,700 yuan (including tax) deposited in the small treasury, do not remember to sell goods, in accordance with the tax inspection conclusion should be paid VAT 0.17 million. Its accounting adjustments are as follows: When making up sales revenue: