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机器、机械、农具和几种日用机械产品国家规定实行增值税,为了积累资料,便于申报纳税,我们结合实践,根据“购进扣额法”有关规定,对会计处理方法浅议如下: 企业新购入原材料等入库后,除在“材料”、“材料采购”、“材料成本差异”等科目进行财务处理外,同时将材料等入库价值乘增值税率的金额,借记“应交税金——扣税额”,贷记“其他应收款一扣税颓”科目。销售产品取得铺售收入时,除在“银行存款”、“现金”、“销售”等科目进行帐务处理外,同时将销售收入乘增值税率的金额,借记“其他应收款一扣税额”,贷记“应交税金—扣税额”科目。
The state regulations for machinery, machinery, agricultural implements, and several kinds of daily-use machinery products are subject to value-added tax. In order to accumulate data and make it easy to apply for taxation, we combine practice to discuss the accounting treatment method according to the relevant provisions of the “Purchase Deduction Law” as follows: After the newly purchased raw materials are put into storage, in addition to the financial processing of such subjects as “materials”, “material procurement” and “material cost differences”, the value of the input value of the materials, etc. shall be multiplied by the value-added tax rate, and debit shall be paid. Taxes - Deductions, credited to “Other receivables with a tax deduction”. When sales proceeds from shop sales, except for account processing in “bank deposits”, “cash”, “sales”, etc., the sales revenue is also multiplied by the value of the value-added tax rate, debiting the “other receivables “, credited to the ”tax payable - deduction" subjects.