论文部分内容阅读
根据国务院批转财政部《国营企业第二步利改税试行办法》和其他有关规定,现对国营工业企业实行第二步利改税的有关会计处理问题,规定如下:一、会计科目(一)修改“451应交税金”科目的核算内容。1、本科目核算企业应交纳的各种税金,如产品税、增值税、营业税、资源税、所得税、调节税、盐税、烧油特别税等。但应由专用基金支付的建筑税、奖金税等,不在本科目核算。2、本科目应设置下列明细科目:(1)“应交产品税”和(2)“应交营业税”。月份终了,企业按规定计算出当月应交纳的产品税和营业税,借(减)记“销售——产品销售(税金)”
According to the Provisional Measures of the State Council for Forwarding the Second Step Reform of State-Owned Enterprises for Profit Tax Reform and other relevant provisions by the Ministry of Finance, the relevant accounting treatment for the second-step profit-sharing tax reform of state-owned industrial enterprises is stipulated as follows: I. Accounting (1 ) Modify “451 tax payable ” subjects accounting content. 1, the subjects accounting enterprises should pay all taxes, such as product tax, value added tax, sales tax, resource tax, income tax, regulatory tax, salt tax, oil special tax. However, due to the special fund construction tax paid, bonus tax, etc., not in this accounting. 2, the subjects should be set the following subjects: (1) “product tax payable ” and (2) “business tax should be ”. At the end of the month, the enterprise shall calculate the product tax and sales tax payable in the current month according to the regulations, and shall write off the sales tax (sales tax)