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贵刊总第171期发表了李筱伦、蒋咸喜同志所写的《退税企业会计核算应采用权责发生制》(下称原文)一文中提出,国有、集体商业企业批发肉、禽、蛋、水产品和蔬菜业务,过去免税,现实行增值税“先征后退”,这样并没有增加企业税负,但经营成果的反映与过去相比较,却相差悬殊、严重失真的
The 171th issue of your magazine issued the article “The accounting of tax refund enterprises should adopt the accrual and accrual accounting system” written by Comrades Li Weilun and Jiang Xianxi (hereinafter referred to as the original). The article states that state-owned and collective commercial enterprises wholesale meat, poultry, eggs and aquatic products. In the past, the business of vegetables and vegetables was exempt from taxation, and the actual value-added tax “preemptive retreat” did not increase the corporate tax burden. However, the comparison of business results with the past was very different and seriously distorted.