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某洗涤化工用品厂是一民政福利工业企业,2000年职工人数30人,其中生产人员20人,“四残”人员12人。2000年销售额320万元,应缴纳增值税12万元,已全部按时入库,当年亏损7万元。该厂已建立“四表一册”,并办理了《社会福利企业证书》。年底该厂向主管税务机关申请享受民政福利企业增值税优惠政策,取得返还增值税12万元,并作如下账务处理。
A washing chemical products factory is a civilian welfare industrial enterprises, 2000 the number of workers 30, of which 20 were production staff, “four disabled” 12 people. 2000 sales of 3.2 million yuan, should pay VAT 120,000 yuan, have all warehousing on time, then loss of 70,000 yuan. The factory has established a “four tables a” and handled the “social welfare enterprise certificate.” At the end of the plant to apply to the competent tax authorities to enjoy preferential policies for value added tax for civil welfare enterprises, obtained the return of value added tax 120,000 yuan, and for the following accounting treatment.