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在会计实务中,往往会碰到会计帐务处理与税收征管要求不一致的情况,计税时要另外设计计算公式来计算。如果能使帐务处理与计税要求相一致,那是最理想的。现将我镇在全面贯彻增值税“价税分流购进扣税法”时,设计的一套帐、证、表介绍如下。这一办法经过半年试用,大家认为比较科学、理想,得到财税部门的赞同。今年已在本镇及校办企业系统全面推广。格式附后:
In accounting practice, it is often the case that the accounting transaction and taxation management requirements are inconsistent, and when calculating the tax, another calculation formula is to be calculated. If you can make account transactions and tax requirements consistent, it is the best. Now that my town is fully implementing the “tax-purging tax-by-tax purchase-tax deduction” of value-added tax, the set of accounts, certificates, and tables designed is described below. After six months of trials, we believe that this method is more scientific and ideal, and it is endorsed by the finance and taxation departments. This year has been fully promoted in this town and school-run enterprise system. Format attached: