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从去年我市财税大检查的情况来看,有部分纳税单位将缴纳的建筑税。列入了新增的固定资产价值中。这样处理不仅违反了税法和国家的有关财务制度规定,而且还影响企业以后年度的成本、利润,从而影响了国家的财政收入,危害了国家利益。根据《建筑税征收暂行办法施行细则》第十一条规定:“纳税单位缴纳的建筑税、滞纳金和罚款,一律用本单位的自有资金支付,不得计入新增固定资产价值,不得计算在投资额内,也不得摊入生产成本。”其帐务处理是:借记专用基金——××基金,贷记专项存款。
From last year, the city’s fiscal inspection of the situation, there are some taxpayers will pay construction tax. Included in the new value of fixed assets. Such treatment not only violates the tax law and the relevant state financial regulations, but also affects the company’s annual costs and profits in the future, thus affecting the country’s fiscal revenue and endangering the interests of the state. According to Article 11 of the Detailed Rules for the Implementation of the Interim Measures for the Collection of Construction Tax: “The construction tax, late fees and fines paid by the taxpayer shall be paid in the self-owned capital of the unit and shall not be included in the value of the newly added fixed assets and shall not be counted In the amount of investment, nor into the production costs. ”The accounting is: Debit Dedicated Fund - × × Fund, credit special deposit.