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《财务与会计》1995年第4期刊载的宋德利同志《谈增值税抵扣进项税时间》一文(以下简称宋文),读后,想提出几点看法,与宋德利同志商榷。宋文的出发点,是想通过正确贯彻《中华人民共和国增值税暂行条例》(以下简称条例),运用,“权责发生制”的会计处理原则,达到正确反映国家财政收入和防止企业合法“拖欠”税款倾向的目的。但事与愿违,文章内容恰恰有悖于《条例》的精神,不仅未能正确反映收入,还影响了企业流动资金的周转。第一,宋文对《条例》的理解,似有片面。宋文引用《条例》中关于应纳税额的计算公式为:应纳税额=当期销项税额-当期进项税额
Comrade Song Deli, “Finance and Accounting,” published in the 4th issue of 1995, “Talking about the Time of Value-Added Tax for Input VAT Tax” (hereinafter referred to as Song Wen). After reading, I would like to put forward some opinions and discuss it with Comrade Song Deli. Song Wen’s starting point is to accurately implement the accounting treatment principles of the “Provisional Regulations on Value-added Tax of the People’s Republic of China” (hereinafter referred to as the “Regulations”), and the “Accountability and Responsibility System,” so as to correctly reflect the state’s fiscal revenue and prevent the legality of enterprises. “Arrears” The purpose of tax liability. However, contrary to the wishes, the content of the article is contrary to the spirit of the “Regulations”. It not only failed to correctly reflect the income, but also affected the liquidity of the enterprise. First, Song Wen’s understanding of the “Regulations” seems to be one-sided. Song Wen quoted the “Regulations” on the taxable amount of the calculation formula is: the amount of tax payable = current sales tax - current input tax amount