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增值税中销项税额是纳税人在销售货物或应税劳务时.从购买方取得的增值税税额。折扣销售、销售折扣和销售折让是企业在销售产品或商品时为了促销而给予购货方一定的优惠。包装物押金、包装物租金都是在货物价款以外收取与销售有关的款项。但因其实质不同.在增值税中销项税额处理方面也有很大差异。笔者现根据《增值税暂行条例》,结合新企业会计制度,就增值税中销项税额的会计问题谈几点粗浅的认
The value-added tax in VAT is the VAT tax amount obtained from the purchaser when the taxpayer is selling goods or taxable services. Discount sales, sales discounts, and sales discounts are discounts given to the buyer for the sale of a product or product. Packaging deposits and packaging rents are charged in connection with sales outside the price of the goods. However, due to its different nature, there is also a big difference in the processing of sales tax in VAT. According to the “Provisional Regulations on Value-added Tax” and the new enterprise accounting system, the author discusses some superficial issues regarding the accounting problems of the value-added tax in VAT.