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根据《中华人民共和国增值税暂行条例》规定,从1994年1月1日起,商业零售企业对销售商品、提供劳务,由缴纳营业税改为缴纳增值税。原来的产品税、增值税、营业税都是价内税,即税是包含在商品价格之内的。多年来,我国的企业和消费者已经习惯了按含税价进行会计核算。新的增值税则实行价外税,这就要求建立一套与之相适应的新的会计核算体系。在此,结合商业零售企业的特点,对新旧税制对接的会计处理问题做以下几方面的探讨。
According to the “Provisional Regulations of the People’s Republic of China on Value-added Tax”, commercial retail enterprises will change their business tax to pay value-added tax on January 1, 1994 on the sale of goods and services. The original product tax, value-added tax, sales tax are intra-price taxes, that is, the tax is included in the price of the commodity. Over the years, Chinese enterprises and consumers have been accustomed to accounting by tax-based prices. The new value added tax is subject to tariffs outside the price, which requires the establishment of a set of new accounting system. Here, combined with the characteristics of commercial retail enterprises, the old and new tax system docking accounting issues to do the following aspects.