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在对一般纳税人的增值税业务进行会计核算时,发现有几个颇为相似、容易引起混淆的问题,在此试加以区分。 一、企业将货物用于非应税项目、免税项目、集体福利或个人消费时,货物来源不同,增值税会计信息也不同 企业可能将货物用于上述不同项目。其中,非应税项目是指应征营业税而不应征增值税的项目,比如:企业将货物或产品用于本企业工程建设中而非销售;免税项目是指按规定应免征增值税的项目,比如:企业将货物用于科学研究、科学试
During the accounting of value-added tax business of general taxpayers, we found several quite similar and easily confusing issues, and made a distinction here. 1. When enterprises use the goods for non-taxable items, tax-exempt items, collective benefits or personal consumption, the sources of goods are different, and the VAT accounting information is also different. Enterprises may use the goods for the above different items. Non-taxable items refer to items that are subject to business tax and are not subject to value-added tax (VAT). For example, an enterprise uses the goods or products for the construction of the enterprise instead of selling it. The exemption item refers to the item that should be exempt from value- For example: the enterprise goods for scientific research, science test