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根据增值税有关政策规定,纳税人销售货物而出租出借包装物收取的押金、单独记帐核算的,不并入销售额征税,但对收取1年以上的押金,无论是否退还,均并入销售额按所包装货物的适用税率征收增值税.此规定在一定程度上控制了部分单位的利用收取“押金”形式少记收入,偷逃税款行为的发生,但并无法从根本上堵塞漏洞.在对某糖酒公司的检查中发现,该单位从某啤酒厂购入啤酒时,酒厂对其开据一张专用发票,记载散啤酒金额,另开一张押金收据,记载啤酒瓶款.糖酒公司对消费者销售时,也将收取的货款以酒瓶款和酒款分别记帐.酒瓶款作押金收取,借记“现金”或“银行存款”科目,贷记“其他应付款——押金”.酒款作收入计提销项
According to the relevant policies and regulations of value-added tax, taxpayers selling goods leased out of the deposit charged by the packaging, separate billing accounting, not included in the sales tax, but for more than 1 year deposit, regardless of whether the return is incorporated The sales amount is subject to the VAT at the applicable tax rate of the packaged goods, which to some extent controls the use of some “deposits” to charge less for revenue and tax evasion, but it can not fundamentally plug the loopholes. In an inspection of a sugar company found that the unit bought beer from a brewery, the winery to open a special invoice, record the amount of bulk beer, and the other to open a deposit receipt, record the bottle of beer. When the liquor company sells to consumers, it will also charge the purchase price for each bottle type and wine type. The bottle type will be charged as a deposit, debit for “cash” or “bank deposit”, and credit for “other payables - Deposit. ”Wine proceeds as income accrued sales