论文部分内容阅读
根据国务院国发(1986)90号文件发布的《中华人民共和国房产税暂行条例》和《中华人民共和国车船使用税暂行条例》及财政部(86)财改字第21号文《关于一九八六年国营企业交纳房产税、车船使用税有关财务处理的规定》,最近广西财政厅以(86)财会字第28号文对国营工业、供销企业交纳房产税、车船使用税有关会计处理问题作了规定、全文如下:一、会计科目
According to the Provisional Regulations of the People’s Republic of China on Real Estate Tax and the Provisional Regulations of the People’s Republic of China on the Utilization of Motor Vehicles and the Ministry of Finance (86) Cai Zi Zi No. 21 Six years state-owned enterprises to pay real estate taxes, travel tax on the financial provisions of the "recently Guangxi Provincial Department of Finance to (86) Accounting word No. 28 State-owned industries, supply and marketing enterprises to pay property tax, travel tax on the accounting issues The provisions of the full text are as follows: First, the accounting subjects