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在税收工作中,对合营企业纳税检查的有增额如何进行分配及帐务调整,是我们在税收征管工作中常遇到的问题。由于其核算制度与国内企业的做法不同,其查增额的帐务调整和分配原则同国内企业也有所不同。本文拟就此谈谈我们的做法和意见。对合营企业进行纳税检查后,除了办理补税之外,企业还应作帐务调整,以防止和避免发生明补暗退或重复交纳的情况。在检查中,虽然有此查增额最终会影响企业的利润,但就一定时期来说,有些环节的查增额还不能全部作为当期的计税额,应先将查增额在受其影响的有关核算环节进行分配,然后再根
In the tax work, it is a problem that we often encounter in tax collection and management that how to increase the amount of tax inspection of joint ventures and how to adjust the accounts. Because of its different accounting system from that of domestic enterprises, the principle of adjustment and distribution of accounts for the increased amount is different from that of domestic enterprises. This article intends to talk about our practices and opinions. Tax inspection of joint ventures, in addition to apply for additional tax, the business should also be adjusted for accounting to prevent and avoid the occurrence of Mingbu secret or duplicate payment situation. In the inspection, although this increase will eventually affect the profits of enterprises, but for a certain period of time, some aspects of the investigation can not increase all the amount as the current amount of tax, should first check the amount affected by the increase The accounting part of the allocation, and then root