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近年来,在对企业进行纳税检查中,发现有的企业不按规定使用“应交税金”帐户,其中突出的问题有以下几个方面。一、扩大或缩小“应交税金”帐户的核算范围。一是,有的企业将不应由“应交税金”帐户核算的建筑税、奖金税等挤入了该帐户核算,人为地扩大了该帐户的核算范围。二是,有的企业将应在“应交税金”帐户核算的房产税、车船使用税、土地使用税等
In recent years, when conducting tax inspections on enterprises, some enterprises have found that they do not use the “tax payable” account as required, among which the outstanding problems are as follows. First, to expand or reduce the “tax payable” account the scope of the accounting. First, some enterprises will not be squeezed into the account accounting by building tax, bonus tax, etc., which are calculated according to the “tax payable” account, artificially expanding the accounting range of the account. Second, some enterprises should be in the “tax payable” account for the property tax, travel tax, land use tax, etc.