论文部分内容阅读
现行商业企业税金核算的主要弊端是:涉及帐户繁多,税费划分含混,反映不够集中。在分析税种、税额变化对企业利润的影响和国家与企业之间分配关系的变化时不方便,不明显,在新开征税种进行帐务处理时缺乏规律性。商业企业目前有营业税、产品税、增殖税、城市维护建设税、房产税、车船使用税、土地使用税、印花税、所得税、调节税、奖金税、工资调节税、建筑税等10多种,在会计核算上,除涉及应交税金帐户外,还涉及税金、库存商品、营业成本、在产品、费用、附营业务支出、利润分配等帐户,以及有关专用基金帐户,共
The main drawbacks of current commercial enterprise tax accounting are: involving a large number of accounts, confusing taxes and fees, and reflecting insufficient concentration. It is inconvenient and inconspicuous to analyze the effects of changes in tax types and tax amounts on corporate profits and changes in distribution relationships between countries and enterprises. There is a lack of regularity in the handling of new tax collections. Commercial enterprises currently have more than 10 kinds of business tax, product tax, proliferation tax, urban maintenance and construction tax, real estate tax, vehicle and vessel use tax, land use tax, stamp tax, income tax, adjustment tax, bonus tax, salary adjustment tax, construction tax, etc. In addition to accounting for taxable accounts, it also involves taxes, inventory items, operating costs, accounts for products, expenses, ancillary business expenses, profit distribution, and related special fund accounts.