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现如今我国许多企业,无论国企还是私企,大型企业还是中小型企业,都存在这种分期收款的方式。在这次实务工作中,通过对MG公司的了解,以及在工作过程中跟指导老师的探讨,发现MG公司销售的一些大型设备在日常的账务处理中采用的分期收款的方式。本案例主要针对MG公司在采用具有融资性质的分期收款的方式下的纳税申报进行简单分析,并帮助类似于MG公司这样的中小型企业作出合理的纳税筹划。
Nowadays, many enterprises in our country, whether state-owned or private, large-scale enterprises or small and medium-sized enterprises, all have such a way of paying by installments. In this practical work, through the understanding of MG Company and the discussion with the instructor during the work process, we found out the ways of the installment payment adopted by the daily sales of some large-scale equipment in MG. This case mainly focuses on the simple analysis of MG companies’ tax returns in the form of financing with installments and assists small and medium-sized enterprises like MG to make reasonable tax planning.