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某商业企业2000年4—6月份为增值税小规模纳税人,申报销售收入15万元,7月份后被认定为增值税一般纳税人,该企业4—6月份向外单位赊购货物一批,预计不合税金额为40万元,约定7月份付款,4—6月份部分货物发到,企业按发到货物的数量暂估入库货物20万元(不含税金额)。7月份其余货物发到验收入库,由于货物价格发生变动,这批货物实际金额为50万
A commercial enterprise from April to June 2000 is a small-scale taxpayer of value-added tax, declaring a sales income of 150,000 yuan, after July was identified as a general taxpayer of value-added tax, the business units from April to June out of a number of goods on credit, It is estimated that the amount of non-concessionary tax will be 400,000 yuan, the payment will be agreed in July and some goods will be sent in April-June. The enterprise temporarily estimates the amount of 200,000 yuan (excluding tax amount) of the warehousing goods according to the quantity of the goods delivered. In July the remaining goods sent to the inspection storage, due to changes in the price of goods, the actual amount of these goods 500,000