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湖北省京山县国家税务局针对煤炭商贸企业假代垫运费的问题,围绕六个方面加以管控。账务核算环节堵住假代垫运费。规范企业的会计核算,特别是加强对代垫运费的核算,必须在“应收账款”科目中核算,垫付运费资金必须要附承运部门开具收款凭证,收款时要附承运部门开具的发票复印件。利用GPS卫星定位系
Jingshan County, Hubei Province, the State Administration of Taxation for the coal business fake shipping pad issues, around six aspects to be controlled. Accounting accounting process to block the fake generation pad shipping. Standardize the accounting of enterprises, in particular, to strengthen the accounting of freight forwarding, must be “accounts receivable ” subjects accounting, advance freight funds must be accompanied by the carrier issued a receipt, the collection should be accompanied by the carrier sector Issued a copy of the invoice. Using GPS satellite positioning system