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国务院各部委,各省、自治区、直辖市、计划单列市财政厅(局):根据财政部、国家税务总局(94)财税字074号“关于减免及返还的流转税并入企业利润征收所得税的通知”,现对企业有关会计处理问题规定如下:一、企业实际收到即征即退、先征后退、先征税后返还的营业税、消费税,借记“银行存款”科目,贷记“产品销售税金及附加”“商品销售税金及附加”“营业
According to the Circular of the Ministry of Finance and the State Administration of Taxation (94) Fiscal and Taxation No. 074, “Circular on Income Taxes on Enterprise Profits Levied on Turnover Taxes Remitted and Refunded and Refunded”, the Ministry of Finance (bureau) of all ministries, commissions, provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning , The relevant provisions of the accounting treatment of enterprises are as follows: First, the business actually received immediate refund, the first sign of retreat, after the first tax return business tax, consumption tax, debit “bank deposit” subjects, credited “product sales tax And additional ”“ sales tax and additional goods ”" business