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1988年11月24日财政部以(88)财会字第89号文发出《关于国营工业企业交纳印花税、土地使用税有关会计处理的通知》。内容如下:根据国务院1988年发布的第11号令、第17号令和我部财工字第502号、第522号文件的规定,现对国营工业企业交纳印花税、土地使用税有关会计处理规定如下:一、企业购买印花税票,借(增)记“企业管理费”科目,贷(减)记“银行存款”等科目。应纳税额较大或贴花次数频繁的企业,经税务机关批准,采取以缴款书代替贴花或者按期汇总缴纳办法的,应于交纳税款时,
On November 24, 1988, the Ministry of Finance issued Circular No. 89 concerning the accounting treatment of stamp duty and land use tax paid by state-owned industrial enterprises with the words “Accounting Department No. 89” (88). The contents are as follows: According to the Decree No. 11 and Decree No. 17 issued by the State Council in 1988 and the Document No. 502 and No. 522 issued by the Ministry of Finance, the accounting treatment for stamp duty and land use tax of state-owned industrial enterprises is as follows: First, companies to buy stamp stamps, by (by) remember “corporate management fees ” subjects, credit (minus) record “bank deposits ” and other subjects. If the tax payable is large or the number of decals is frequent, approval by the tax authorities, taking the payment book instead of the decal or the method of collecting the payment on a regular basis shall be paid when the tax is paid,