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一、按照国家规定实行所得税先征后返的公司,应当在实际收到返还的所得税时,冲减收到当期的所得税费用,借记“银行存款”等科目,贷记“所得税”科目。 公司收到的先征后返的消费税、营业税等原记入“主营业务税金及附加”科目的各项税金,应于收到当期冲减“主营业务税金及附加”科目,借记“银行存款”科目,贷记“主营业
I. A company that has implemented the income tax return in accordance with the provisions of the state shall, when actually receiving the income tax refund, offset the income tax expense received in the current period, debit “bank deposit” and other subjects and credit the “income tax” account. Taxes such as consumption tax and sales tax received by the Company from the tax rebate and sales tax that were originally recorded in the “Tax and surcharges for main operations” should be offset against the “Tax and surcharge for main operations” in the current period and debit “ Bank deposits ”subjects, credited" the main business