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(-)对实行增值税的企业(以下简称企业)1994年期初库存原材料和商品中含有的已征税款处理,首先是全面清理、盘点库存,摸清底数,将已征税款从存货成本中分离出来,记入“待摊费用-期初进项税额”科目。凡动用部分,即年末库存余额小于年初库存余额的差额,可以作为当年进项税额予以抵扣。何时抵扣和如何抵扣,待摸清底数后另行通知。 (二)增值税企业1994年期初存货已征税款的计算办法除外贸企业外,凡认定为增值税一般纳税人的企业、企业性单位、均应依照本办法计算1994年期初存货中含有的已征税款(以下简称已征税款)。 外贸企业的已征税款的计算办法,另行制定。
(-) The tax-levied tax on the raw materials and commodities contained in the inventories of value added tax (hereinafter referred to as “enterprises”) in the beginning of 1994 is first fully cleared and inventories are carried out to find out the base and the tax amount collected from the inventory cost In the separation, credited to “prepaid expenses - beginning of the input tax” subjects. Where the use of the part, that is, the end of the balance of inventory balance is less than the balance of the beginning of the year, can be used as deductible input tax year. When to deduct and how to deduct, to find out the bottom after notice. (2) Calculation methods of tax already collected by inventories of value added tax enterprises at the beginning of 1994 Except for foreign trade enterprises, enterprises and enterprises that are deemed as general taxpayers of value added tax shall calculate the amount of Tax levied (hereinafter referred to as tax levied). The method of calculating the tax levied on foreign trade enterprises shall be formulated separately.