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根据财政部规定的一般纳税人应设置的应交税费——应交增值税(进项税额转出)核算范围,其中对规定的不允许抵扣的用于简易计税项目、免税增值税项目、集体福利或个人消费等项目,结合实际经济业务核算,分别按采购业务初始已明确用途、初始不明确用途而后期部分改变用途的多种情况列举出不同的会计处理方法,同时又结合实际业务中出现的因核定采购价格低于发票价格、取得专票税率未达到一般纳税人允许抵扣税率等情况所产生的税差、价差,需要调整不允许抵扣的进项税转出。
According to the provisions of the Ministry of Finance taxpayers should be set should pay tax - VAT (input tax transferred out) accounting range, which does not allow the provisions of the deductible for simple tax items, tax-exempt value-added tax items , Collective welfare or personal consumption and other items, accounting for the actual economic business accounting, respectively, by the initial procurement business has been clearly used, the initial uncertainty of the use of the latter part of the changes in the use of a variety of situations cited different accounting methods, combined with the actual business In the verification of the purchase price is lower than the invoice price, the tax has not achieved the tax rate of the general taxpayers to allow the tax rate and other tax differences arising from spreads, you need to adjust the import tax does not allow the transfer out.