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新公布施行的“外商投资工业企业会计科目和会计报表”较原“中外合资经营工业企业会计科目和会计报表”有了重大的改进。在会计核算方法上显得更加科学、合理。但在个别问题的处理上仍希望有明确的规定.现就销售过程中三种税费列支提出一些看法; 一、产品销售税金制度规定“产品销售税金”科目核算内容为“企业销售工业产品应交纳的工商统一税”.事实上有些企业产品是出口的:按关税规定需要交纳产品销售税金,但又不便列入本科目核算。因而有一些外商企业在会计核算时列入“管理费用——税金”科目中。就经济业务性质分析.出口产品的关税是销售活动中随产品价格计征的一种流转税,不是因经营管理活动而引起的其他税赋(如车船税等)。所以,依大类归纳应列入“5111
The newly promulgated ”Significant improvements have been made in the accounting subjects and accounting statements of foreign-invested industrial enterprises“ as compared with those of the original ”Sino-foreign joint ventures in industrial enterprises and accounting statements“. Accounting methods appear to be more scientific and reasonable. However, the handling of individual problems still hope that there is a clear rule of thumb. Now on the sales process, three kinds of taxes and fees listed to make some observations; First, the product sales tax system ”product sales tax “ account accounting content Sales of industrial products should pay the consolidated industrial and commercial tax. ”In fact, some enterprises are exporting products: according to tariffs need to pay sales tax, but not included in the subjects accounting. Therefore, some foreign-funded enterprises are listed in the “Management Expenses - Taxes” section in accounting. In terms of the nature of the economic business, the tariffs on exported products are a type of turnover tax levied on the prices of products sold in sales activities, not taxes (such as travel tax) arising from management activities. Therefore, according to the category should be included in the "5111