论文部分内容阅读
四、回笼销售货款归行后的分配问题回笼销售货款进入企业在农发行的基本存款帐户后,即认作企业回笼销售货款归行。对已归行的回笼销售货款中应收回贷款和应收回利息计算之后,要严格按照流转税金、贷款、利息、费用的顺序及时进行分配。1、企业应交流转税金的处理。依法纳税是纳税人应尽的义务,企业应主动缴纳税款。在企业销售货款回笼到企业在农发行的基本存款帐户之后,信贷员(要与税务人员沟通)要根据企业销售粮食的性质,确定一个大致的应纳税额。对于无法确定应纳税额的销售货款,可以采取倒扣的办法。即先确定应收回贷款和应收回利息后,根据剩余资金的大小再确定适当的税金和企业财务资金,将税金和企业财务资金一同转入408企业财务资金存款帐户。银行要监督企业合理安排费用开支,以免到时不能及时交纳税款。对于缴
Fourth, return the sale of goods after the return of the distribution problem Returned sales of goods into the company in the Agricultural Development Bank of the basic deposit account, that is, businesses return the sale of goods return. Loans to the bankruptcy of sales return should be back after the loan should be collected and interest receivables should be calculated in strict accordance with the circulation of taxes, loans, interest and cost in the order of timely distribution. 1, the enterprise should pay turnover tax processing. Taxpaying according to law is the duty of the taxpayer, and the enterprise should pay the tax voluntarily. After the sales of goods in the enterprise are returned to the basic deposit account of the enterprise in Agricultural Development Bank, the loan officer (to communicate with the tax staff) should determine a general tax liability based on the nature of the food sold by the enterprise. Can not determine the amount of sales tax payable, you can take the buckle approach. First determine the loan should be levied and interest receivables should be based on the size of the remaining funds and then determine the appropriate tax and corporate financial funds, the tax and corporate financial funds transferred together 408 corporate financial deposit accounts. Banks should supervise the reasonable arrangement of expenses, so as to avoid the timely payment of taxes. For payment