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目前,一些享受增值税“先征后返”优惠的企业对退税资金的会计处理很不规范:有的企业将收到的退税资金计人营业外收入、其他应付款、盈余公积等科目;有的企业或将退税资金挂帐并根据生产经营情况分次分期结转当期损益,或将退税资金计入营业外收入并从中列支有关费用;有的将退税资金在退税企业的主管部门进行会计处理,真正享受退税政策优惠的企业没有进行相应的帐务处理;有的企业将应计提上缴企业所得税的退税资金,通过变通会计处理科目或
At present, some enterprises that enjoy VAT “first-come-first-off” preferential treatment are not standardized in the accounting treatment of tax refund funds: some enterprises will receive tax refund funds for non-operating income, other payables, surplus reserves and other subjects; Some companies may affiliate the tax refund funds and carry forward the current profits and losses in stages according to the production and operation status, or include the tax refund funds in non-operating income and set out the relevant expenses therefrom; and some will use the tax refund funds in the competent departments of the tax refund enterprises. In accounting treatment, companies that really enjoy preferential policies for tax refunds do not have corresponding accounting treatment; some companies will be required to make tax refunds for corporate income tax, and pass through the alternative accounting treatment subjects.