论文部分内容阅读
国家税务总局1995年1月颁发的《关于加强增值税征收管理工作的通知》规定:工业生产一般纳税人购进货物(包括外购货物所支付的运输费用),必须在购进的货物已经验收入库后,才能申报抵扣进项税额;对货物尚未到达企业或验收入库的,其进项税额不得作为纳税人当期进项税额予以抵扣。又规定,增值税一般纳税人违反上述规定的,按偷税论处。笔者认为,为了适应国家税务总局的这一规定,应该对增值税进项税额的入帐方法予以改进。一、增值税进项税额原入帐程序的缺陷工业生产一般纳税人对增值税进项税额(简称进项税额。下同)的原入帐程序是:1、根据发票、帐单支付价款、运杂费及进项税额时借:材料采购(价款和运杂费等)应交税金——应交增值税(进项税额)贷:银行存款等2、材料验收入库或到达企业时(假设企业按计划成本进行日常材料核算。下同)
The Circular of the State Administration of Taxation on Strengthening the Administration of the Collection of Value-Added Tax issued in January 1995 stipulates that the purchase of goods (including the transportation costs paid for purchased goods) by general taxpayers for industrial production must be checked and accepted at the time of purchase After storage, can declare the deduction of input tax; the goods have not yet arrived at the enterprise or storage, the input tax shall not be deductible as taxpayers current input tax. It also provides that VAT general taxpayers in violation of the above provisions, according to the tax evasion. In my opinion, in order to adapt to this requirement of the State Administration of Taxation, the method of recording VAT input VAT should be improved. First, the VAT input tax deficit of the original accounting procedures Industrial production taxpayers in general VAT input tax (referred to as input tax. The same below) the original accounting procedures: 1, according to the invoice, bill payment of fees, transportation charges and Input tax amount by: Material procurement (price and transport fees, etc.) Taxes payable - VAT (input tax) Loan: bank deposits, etc. 2, material storage or arrival at the time of storage (assuming that the cost of doing business on a daily basis Material Accounting. The same below)