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待扣税金科目是实行增值税企业用于核算当月产品销售收入额或应纳税金小于应扣抵的数额而少扣的税金。这一科目的会计处理,按现行制度规定存在如下问题:(1)从报表勾稽关系看,不利于报表间有关项目的勾稽核对,使“应交税金”和“销售税金”扣抵不同步,出现“应交税金”中应交增值税、营业税、城建税之和反而小于产品销售税金实现数的反常现象。(2)当年终待扣税金科目有余额时,企业当年利润(利税)实现数反映不真实。由于现行“待扣税金”的会计处理在本期只减税不增利,计算本年应交税金和利润总额时均不包含“待扣税金”数额,结果使原本应在本年度体现的纯收入却随着待扣税金的跨期扣抵,而要在下年度才能体现,无法正确反映企业当年实际经营成果。
Taxes to be deducted are the taxes that the VAT company uses to account for the amount of sales revenue for the month or the amount of tax payable that is less than the amount that should be deducted. The accounting treatment of this subject has the following problems in accordance with the current regulations: (1) From the perspective of the report, it is not conducive to the check-up of relevant items between reports, so that the “tax payable” and “sales tax” are not synchronized, The occurrence of “tax payable” in which the sum of the value-added tax, business tax, and urban construction tax payable is smaller than the realized amount of sales tax for products. (2) When there are balances in the tax deduction items at the end of the year, the actual amount of profits (profits and taxes) realized in the current year is not true. As the accounting treatment of the current “tax to be deducted” will only increase the tax revenue in the current period, the amount of “tax to be deducted” will not be included in the calculation of tax payable and total profit this year. As a result, net income that should have been reflected in the current year However, with the interim deduction of tax to be deducted, it must be reflected in the next year, and it cannot accurately reflect the actual operating results of the company in the current year.