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会计分录是记录企业经济业务的重要载体,是税务机关进行检查的重要内容之一。税务机关对企业纳税情况实施检查时,往往通过审核会计分录来了解企业发生的经济业务,但仅凭会计分录有时很难判断经济业务实质,特别是当企业出现会计差错时,容易对经济业务定性错误,致使不正确地运用税收政策。笔者通过对两个稽查案例进行分析,提醒读者注意只有准确无误的原始
Accounting entries is an important carrier of business records of the economy, is one of the important aspects of tax authorities to conduct inspections. When conducting tax inspections on taxpayers, tax authorities often review the accounting entries to understand the economic activities that take place in the enterprises. However, it is sometimes difficult to judge the essence of economic operations by accounting entries alone. In particular, it is easy for the enterprises to make economic mistakes when accounting errors occur Qualitative business mistakes, resulting in incorrect use of tax policy. The author analyzes the two audit cases to remind the reader that only the accurate original