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一、当前出口退税数据显示资料的分布状况及其局限性 (一)出口企业会计报表企业对出口退税的会计反映,主要集中体现在资产负债表和现金流量表中。资产负债表中,在资产项下的“其他应收款”项目列示。现金流量表中,在“经营活动产生的现金流量”项下“收到的增值税销项税额和退回的增值税款”项目列示。由于以上两项目分别包含有多项内容,因此,在直观上,出口退税在企业财务报表中具有不可辨认性。 (二)国家职能部门及行业管理部门的统计报表和通报
First, the current export tax rebate data shows the distribution of information and its limitations (A) of the accounting statements of export enterprises Accounting for export tax rebates, mainly concentrated in the balance sheet and cash flow statement. In the balance sheet, “Other receivables” under the assets item is listed. In the cash flow statement, the items of “output tax of VAT received and VAT refund” under the item of “cash flows from operating activities” are listed. As the above two items contain a number of contents respectively, therefore, in an intuitive sense, the export tax rebate is not legally identifiable in the enterprise’s financial statements. (2) Statistical reports and circulars of the state departments and the administrative departments of industry