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《财会通讯》一九九一年第一期刊登了林晨同志写的《关于减免产品税增值税营业税会计处理的商榷》一文。现参考有关制度,提出几点不同意见。一、企业根据税法规定计算出销售税金时,会计分录为:借(减)记‘销售’,贷(增)记:‘应交税金’。林文认为,企业申请减免税经税务机关批准后,其会计处理‘应该是原科目红字订正或互相对转’。本人认为:其一,采用原科目红字订正,虽能反映企业应交税金减少,但减免税如用于新产品开发或技术开发,按规定,应直接从应交税金中转入企
In the first issue of the “Accounting Newsletter” in 1991, the article “On the Accounting Treatment of Business Tax for Product Tax Reducing VAT” written by Comrade Lin Chen was published. Now referring to the relevant system, several different opinions are proposed. 1. When an enterprise calculates the sales tax according to the provisions of the tax law, the accounting entries are: ‘sell’ (deducted), ‘save’ (increased), and ‘payable tax’. Lin Wen believes that after the taxation authority approves the tax reduction and exemption for enterprises, their accounting treatment ‘should be the red correction of the original title or mutual adjustment’. I think that: First, using the red correction of the original title, although reflecting the reduction of tax payable by the enterprise, tax reduction and exemption, such as for new product development or technological development, should be transferred directly from the tax payable to the enterprise according to regulations.