论文部分内容阅读
最近财政部下发了1987年国营工业企业年度汇总会计报表格式。针对各地财政部门对年度汇总会计报表提出的问题,我们写了一组问题解答。这组问题解答包括对某些经济业务怎样进行会计核算,在汇总会计报表上如何反映等。一、关于企业实行承包后的会计处理问题最近财政部对工业企业推行承包经营责任制的有关财务问题已作了规定。按照这个规定,企业承包后,仍应按税法规定,照章纳税。企业超额完成承包上交目标任务的,实行超目标分成,企业应得的好处,由财政部门按承包合同的规定同企业清算,拨给企业,作为企业留利处理,不能在缴纳所得税、调节税时直接抵扣或作退库处理。
Recently, the Ministry of Finance issued the annual summary accounting statement form of state-owned industrial enterprises in 1987. In response to the questions raised by the financial departments over the annual consolidated financial statements, we wrote a set of questions and answers. This set of questions, including how to conduct some of the economic business accounting, summarized in the accounting statements on how to reflect. First, on the implementation of the contract business accounting issues Recently the Ministry of Finance of industrial enterprises to implement the responsibility system of contracting related financial issues have been made. In accordance with this provision, after the contract, should still be taxed according to tax law. When an enterprise overcompensates to turn over the target and tasks entrusted to the contractor, it shall be profited by the financial department to liquidate with the enterprise according to the stipulations of the contract and be appropriated to the enterprise as a profit-making enterprise, and shall not pay income tax, regulatory tax Deduction directly or for the withdrawal of Treasury.