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笔者在税务检查过程中,发现企业在正常的销售情况下一般能正确计算增值税的销项税额,但在一些特殊情况下有些企来往往漏计或少计增值税的销项税额,有时漏计销项税额还比较大,在增值税的会计处理方面也不规范。现就此谈几点看法。一、存货用于投资应交纳增值税目前各地兴办中外合资企业、股份制企业较多,有不少企业将存货用于投资,其中有的企业用存货
In the process of tax inspection, the author found that, under normal sales conditions, enterprises generally correctly calculate output tax of value added tax. However, in some special cases, some enterprises often miss or underestimate the output tax of value added tax and sometimes leak The amount of output tax is still relatively large, nor is it regulated in the accounting treatment of value added tax. Here are a few comments. First, the stock for investment should pay VAT At present, all over the establishment of Sino-foreign joint ventures, joint-stock enterprises are more, many companies will stock for investment, some of which companies use inventory