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一些企业在进行增值税检查之后,虽然都如数补交了税款,但由于没有及时进行帐务调整,企业的“应交税金——应交增值税”帐户就会出现与补交税额相同的期末借方余额,企业在缴纳下期税款时,有可能又将补交的税款抵扣回去,造成税收流失。为了有利于企业正确调帐,现举例介绍几种调帐方法如下: 1、某商业企业将销货款1.17万元(含税)存入小金库,不记销货帐,按照税务检查结论应补交增值税0.17万元。其帐务调整如下:补计销售收入,借记“银行存款”
Some companies have paid for the VAT inspections, although they have paid the taxes in full, but due to the failure to make timely adjustments to the accounts, the company’s “tax payable - VAT payable” account will be the same as the amount of the tax. At the end of the borrower’s balance at the end of the period, when the company pays the next period of taxes, it may deduct the additional tax paid, causing the loss of tax revenue. In order to facilitate the correct adjustment of accounts by enterprises, the following methods are introduced as follows: 1. A commercial enterprise stores the sales amount of RMB 117,000 (including tax) into the small treasury, and does not write down the goods account, which should be filled according to the tax inspection conclusion. Pay VAT 0.17 million. Its accounting adjustments are as follows: make up sales revenue, debit “bank deposits”