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编辑同志: 我是某工业企业(增值税一般纳税人)的主管会计,我单位2001年11月采取预收款方式销售给某商业企业一批货物,货物金额137万元(含税),我单位已预收该单位货款54.8万元,余款至今未收到,也就未申报纳税(2001年11月已申报纳税5843.22元)。市稽查一分局于2002年9月到我单位进行检查时,认定我单位该批货物已于2001年11月销售,应按137万元(含税)全额计算补税,应补税19.91万元。我单位到目前仍有82.2万元的货款未收到,也应缴纳税款吗? 某厂财务主管
Comrade editor: I am the chief accountant of an industrial enterprise (VAT general taxpayer). My unit sold a batch of goods to a commercial enterprise in November 2001 with the amount of 1.37 million yuan (including tax), and my unit The unit has received 548,000 yuan purchase price, the balance has not been received, it has not declared tax (November 2001 has declared tax payment 5843.22 yuan). City Inspection Branch in September 2002 to my unit for inspection, that my unit the goods have been sold in November 2001, should be 1.37 million (including tax) full calculation of the tax, tax should be 199,100 yuan. My unit so far there are still 822,000 yuan of the purchase price has not been received, it should pay taxes? A plant treasurer