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为适应加强减免税管理的需要,如实反映减免税资金的来龙去脉,使减免税款真正起到促进生产、调节经济的作用,笔者认为有必要对减免税款单独列帐。现以工业企业会计为例,谈淡想法。在资金来源科目增设第406号“国家减免税款”科目,用来核算按国家规定所减免的税款。 1.减免税款提取时的核算。期未,企业应按规定计算出当期各项减免税款额。 (1)属产品税、营业税、增值税的减免税款,分录为:借(减)“销售”科目,贷(增)“国家减免税款”科目: (2)属房产税、筵席税、土地使用税等地方税的减免税款,分录为:借(增)“企业管理费”科目,贷(增)“国家减免税款”科目: (3)属所得税、调节税的减免税款,分录为:
In order to meet the need of strengthening the administration of tax reduction and exemption, it truthfully reflects the ins and outs of tax reduction and exemption, so that the tax reduction and exemption really plays a role in promoting production and economic regulation. I think it is necessary to separate the tax deductions. Now take the accounting of industrial enterprises as an example, talk about the idea. In the source of funds to increase the No. 406 “national tax relief ” subjects, used to account for tax relief by state regulations. 1. Tax relief when the withdrawal of accounting. Period, enterprises should be calculated according to the provisions of the current tax relief. (1) is a product tax, sales tax, VAT tax relief entries are as follows: (minus) “sales ” subjects, credit (increase) “national tax relief ” subjects: (2) is a property Taxes, banquet tax, land use tax and other local tax relief tax, entries are as follows: (increase) “corporate management fee ” subject, credit (increase) “national tax relief ” subjects: (3) Income tax, tax relief tax, entry is as follows: