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为了支持乡镇企业的发展,国家对于符合有关规定的乡镇企业,在一定时期内给予减免产品税、增值税和营业税的照顾。同时,要求对减免的上述税款并入企业损益,交纳所得税。财政部、农牧渔业部于1986年颁发的《乡镇企业财务会计制度》未对这些乡镇企业减免的产品税、营业税和增值税的核算做出具体规定,企业可以不作帐务处理。我们通过实际工作认为,还是在帐上作处理较好。下面,提出具体的核算力法。 1.要将减免的产品税、增值税和营业税冲减销售收入,以正确反映企业的销售利润。减免的税额不进入应交款帐户,避免应
In order to support the development of township and village enterprises, the state provides the township and village enterprises that meet the relevant provisions for taking care of product tax, value-added tax and sales tax relief within a certain period of time. At the same time, the above-mentioned tax on the relief is required to be incorporated into the profit and loss of the enterprise and pay income tax. The “Financial Accounting System for Township Enterprises” promulgated by the Ministry of Finance and the Ministry of Agriculture, Animal and Animal Husbandry and Fishery in 1986 failed to make specific provisions on the accounting of product tax, business tax and value-added tax deducted from these township enterprises, and the enterprises can not handle the accounts. We think that through actual work, it is better to handle it on the account. Next, put forward a specific accounting method. 1. To reduce the product tax, value added tax and sales tax offset sales revenue to correctly reflect the company’s sales profits. Tax relief does not enter the account due to be avoided, should be avoided