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乡镇集体企业是实行“集体所有、自主经营、依法纳税、自负盈亏”的经济实体。根据现行税收征管规定,税务部门在年度终了后都要对乡镇集体企业纳税情况进行检查。由于各种原因,乡镇集体企业帐务上反映的应纳税额与税务检查后的数额,会存在一些出入,有不少乡镇集体企业只将检查后应补(或退)的税款解缴入库(或退库)就了结本年度的帐务,却忽视了税务检查后的调帐工作,以致造成一些不良结果;①不利于准确反映企业当年的利润总额;②影响
Township collective enterprises are the economic entities that implement the principle of “collective ownership, self-management, tax payment according to law and assuming sole responsibility for profits and losses.” According to the current tax collection and management requirements, the tax department at the end of the year should conduct tax inspections of township collective enterprises. Due to various reasons, there will be some discrepancies between the amount of tax payable reflected in the accounts of township and village collective enterprises and the amount after the tax inspection. Many collective-owned township and village enterprises will only pay the tax that should be replaced (or refunded) after the inspection Treasury (or withdrawal) to settle the current year’s accounts, but ignored the tax inspection after the adjustment work, resulting in some adverse results; ① is not conducive to accurately reflect the total profit of the enterprise year; ② influence