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计算增值税,一般是分为两大块:一是按产品销售额乘产品适用税率,计算出整体税金;一是按外购原材料、燃料、动力、低值易耗品、包装物、委托加工费的金额乘扣除税率,计算出应扣除项目的税金;两者的差额才是实际应上交的增值税。由于增值税的计算比较复杂,如稍不注意,就容易产生错漏。笔者通过对近200户国营工业企业的调查,认为以下几方面的情况,值得引起企业财务人员的重视。一、企业时常会碰到这样一种情况:帐务处理虽没有错,但是,却漏了税。例如,某企业将多余的材料,物资等向外单位投资,帐务处理是:借记长期投资200万元;贷记原材料150万元,贷记低值易耗品20万元,贷记材料
The calculation of value-added tax is generally divided into two blocks: First, the overall tax is calculated based on the product sales rate and the applicable tax rate of the product; the first is based on purchased raw materials, fuel, power, low-value consumables, packaging materials, and commissioned processing. The amount of the fee is multiplied by the tax rate to calculate the tax that should be deducted; the difference between the two is the value-added tax that should actually be handed in. Because the calculation of value-added tax is relatively complicated, if you do not pay attention to it, it is prone to errors and omissions. Through the investigation of nearly 200 state-owned industrial enterprises, the author believes that the following aspects are worthy of attention by the financial personnel of the company. First, companies encounter such a situation from time to time: although the accounting treatment is not wrong, but it has missed the tax. For example, a company will invest surplus materials, materials, etc. in foreign units. The accounting treatment is: debit long-term investment of 2 million yuan; credit raw materials of 1.5 million yuan, credit low-value consumables of 200,000 yuan, credit materials