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《国家税务总局关于逾期增值税扣税凭证抵扣问题的公告》(国家税务总局公告2011年第50号),自2011年10月1日起执行。本文从一个案例分析其对单位会计处理及税务处理的影响。例:甲公司为增值税一般纳税人,2009年1月购进原材料一批,价款500万元,进项税额85万元,同月购入生产用大型机器设备一套,价款3000万元,进项税额510万元,款项均已支付,并取得了增值税专用发票。由于企业办税人员张某擅自离职,未能办理交接手
“Announcement of the State Administration of Taxation on the Deduction of Overdue Value-added Tax Deduction Certificate” (State Administration of Taxation Announcement No. 50 of 2011) shall be implemented as of October 1, 2011. This article from a case analysis of the unit accounting treatment and tax treatment. Example: Company A is a general taxpayer of value-added tax. In January 2009, a batch of raw materials was purchased, with a price of 5 million yuan and input tax of 850,000 yuan. The same month purchased a large-scale production of machinery and equipment with a price of 30 million yuan, 5.1 million yuan, the payment has been paid, and made a special VAT invoice. Due to Zhang Zhang corporate tax officers left without permission, failed to handle the handover