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目前,国家对中外合资经营企业(以下简称合营企业)征收的税种有:工商统一税、合营企业所得税、城市房地产税、车船使用牌照税;另外,合营企业还是个人所得税和个人收入调节税的法定代扣代缴义务人。本文谈谈对合营企业涉及税金的会计处理。一、工商统一税的会计处理合营企业在流转环节国家只征收工商统一税,由于其纳税环节不同,处理也不一样,具体有以下几种情况: (一)、进口环节工商统一税的会计处理
At present, the taxes levied by the state on Sino-foreign equity joint ventures (hereinafter referred to as joint ventures) are the consolidated industrial and commercial tax, the income tax on joint ventures, urban real estate tax and vehicle and vessel license tax. In addition, the joint ventures are also statutory for personal income tax and personal income tax adjustment Withholding agents. This article talks about the accounting treatment of joint ventures involving taxes. I. Accounting for Uniform Industrial and Commercial Taxation Joint ventures only collect consolidated industrial and commercial tax in the countries where the circulation is taking place. Due to the different tax payment links, the joint ventures are different in the following aspects: (1) Accounting treatment of consolidated industrial and commercial taxes on imports