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根据笔者工作实践,现就增值税的有关特殊规定在会计上的处理,谈些体会。一、增值税进项税额的抵扣要注意时间上的差异根据增值税的有关规定,增值税税款的抵扣,有如下几种情况:(1)对工业企业所购货物的进项税额实行货物入库抵扣;(2)商业企业实行付款抵扣;(3)接受应税劳务实行付款抵扣。由于会计处理是按照权责发生制原则进行的,因而税收规定同会计处理的入帐时间往往不一致而形成差异。以工业企业为例,购入货物并按规定取得专用发票时,应作
According to the author’s work practice, now on the special provisions of VAT on the accounting treatment, talk about some experience. First, the VAT deduction of input tax to pay attention to differences in time According to the relevant provisions of value-added tax, VAT deduction, there are the following situations: (1) the purchase of goods purchased by industrial enterprises to implement the goods Warehousing deductions; (2) commercial enterprises to implement payment deductions; (3) to accept taxable services payment deduction. As the accounting treatment is carried out according to the principle of accrual basis, the difference between the tax provisions and the accounting time is often inconsistent. Take industrial enterprises as an example, when purchasing goods and obtaining special invoices as required, they should be made