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1994年1月1日实行的增值税改革,其特点是把过去一贯使用的价内税改为价外税,并对一般纳税人采取认定制度。由于对增值税专用发票使用范围、申报时间以及申报方式的规定,在购货企业因某种原因发生退货退票时,销货企业往往已进行了帐务处理或是已申报纳税。因此,销货企业就要采用适当方法对未实现的销项税额退出,除按税法规定的帐务处理方法外,笔者提出以下看法以供同仁参考。
The value-added tax reform implemented on January 1, 1994 was characterized by changing the intra-price tax that had been used in the past to an off-price tax and adopting a recognition system for taxpayers in general. Due to the provisions on the use of VAT invoices, the time of application, and the method of declaration, when a purchase company rejects a return for a certain reason, the sales company has often performed accounting treatment or has declared tax payment. Therefore, the sales company must adopt an appropriate method to withdraw the unrealized output tax amount. In addition to the accounting treatment methods prescribed by the tax law, the author puts forward the following views for reference.