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国家为了鼓励、支持企业进行技术改造,推动技术进步,企业按照规定程序报经批准,可用贷款项目新增产品应纳的流转税税金归还专项借款。现行国营工业企业会计制度规定的会计处理是:当归还专用借款时,借(减)记“专用借款”科目,贷(减)记“银行存款”科目。同时,借(减)记。应交税金”科目;贷(减)记“专项工程支出——已完专用借款工程”科目。问题是每年12月份的应交税金,产生于会计年度的最后一天,一般已不可能清算按批准的减免额度归还专用借款,势必发生企业如何在年度会计决算中体现用贷款项目新增产品的应纳税金归还专项借款。据笔者了解,在实际工作中,对这个问题的处理无非是两种办法:(1)经批准用于归还专用借款的产品应纳
In order to encourage and support enterprises to carry out technological transformation and promote technological advancement, the enterprises shall submit approvals in accordance with stipulated procedures, and the transferable taxes and taxes that can be included in new products for loan projects can be used to return special loans. The accounting treatment provided by the current accounting system for state-owned industrial enterprises is: When returning private loans, the “dedicated loans” account is used (deducted) and the “bank deposits” account is deducted (deducted). At the same time, borrow (minus) notes. “Taxes payable” subject; loan (minus) in “special project expenditures - completed private loan project” subjects. The problem is that the tax payable in December each year, which occurred on the last day of the fiscal year, is generally impossible to liquidate according to the approval The amount of credit for reimbursement of special loans will inevitably have an effect on how the company will reflect the tax refund for the new products used in the loan project in the annual accounting and final return of special loans. According to the author’s understanding, in the actual work, the treatment of this problem is nothing but two methods. : (1) Products approved for the return of special borrowings shall be satisfied