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随着改革进程的不断推进,我国经济获得了飞速发展,各行各业的经济利润不断提升,越来越多的企业开始出现并且迅速成为我国国民经济的重要部分,对我国的经济发展造成了巨大影响。而在企业发展过程一个最为重要的内容就是会计处理问题,会计处理工作往往可以较为真实有效的反映出企业的实际经营状况,因此受到企业的重视。而企业在进行会计处理时会出现一定的税务筹划,不同的企业由于其自身的经营状况不同,因此相关的税务问题也会存在着较大差异,本文研究的税务主要包括了增值税以及相关的运费问题,这些都会影响企业最终的会计核算效率。本文的主要研究对象就是增值税中关于运费的会计处理,因此会对其存在的相关问题进行说明,并且提出一定的解决对策。
With the continuous advancement of the reform process, China’s economy has enjoyed rapid development. The economic profits of all walks of life have been constantly rising. More and more enterprises have started to emerge and have quickly become an important part of our national economy. This has caused tremendous economic growth in our country influences. In the process of enterprise development, one of the most important contents is the accounting treatment. The accounting treatment can often reflect the actual operation status of the enterprise more effectively and effectively, and thus is valued by enterprises. However, some tax planning will emerge when enterprises conduct accounting treatment. Different enterprises have different tax issues because of their different operating conditions. The taxation study in this paper mainly includes the value added tax and related Freight problems, these will affect the ultimate accounting efficiency of enterprises. The main research object of this paper is the accounting treatment of freight in the VAT, so it will explain the existing problems and put forward some countermeasures.