谨防“内部银行”的“猫腻”

• 作 者: 郭诗坡 杜国建
• 机 构: 漯河市地税局稽查局,漯河市地税局稽查局
• 出 处: 河南税务
• 发表日期: 2003年04期
• 关键词: 内部银行 银行结算 企业所得税 银行存款 总机构 财务费用 贷记 借记 其他应付款 银行支付

“内部银行”顾名思义是企业在内部自己设立的具有银行结算形式的核算机构。它一般是在设有二级或二级以上核算的大中型企业或下属分支机构较多的单位设立,设立的初衷主要是为了在其内部加强监督,统一管理,而且也取得了比较显著的成效。但笔者在实际工作中,通过对这些设有内部银行的单位进行税务稽查,发现在纳税方面“内部银行”有不少“猫腻”。

The term “internal bank” as the name implies is an internal accounting institution set up by the enterprise itself with a form of bank settlement. It is generally set up in large and medium-sized enterprises with secondary or higher level accounting or in units with more branches and subordinate branches. The original intention was set up to strengthen supervision and unified management within it, and also achieved remarkable results . However, in actual work, the author conducts tax inspections of these units with internal banks and finds that there are many “tricky” “internal banks” in terms of tax payment.