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财政部以(90)财会字第031号文对国营工业企业在税收、财务、物价大检查中自查和被查出来的违法违纪问题,在核实定案后,有关会计处理作如下规定,其他国营企业可比照执行。一、查出的属于本年度应增加(或减少)的牧入,分别下列情况登记入帐: 1.偷漏各种税款和越权减税免税的税款。①少记少交的产品税、营业税、城市维护建设税,借:销售,贷:应交税金;②少记少交的增值税,借:待扣税金、销售,贷:应交税金;③少记少交的资源税,借:利润,贷:应交税金;④少记少交的所得税,调节税,借:利润分配,贷:应交税金;⑤少记少交的房产税、车船使用税、土地使用税,借:企业管理费,贷:应交税金;⑥企业自用盐、自用油以及购入未税盐、未税油改变用途而少记少交的盐税、烧油特别税,借:原材料、燃料等,贷:应交税金;⑦企业交
The Ministry of Finance uses the (90) Cai Zi Zi Zi No. 031 document to examine and investigate illegally and disciplinaryly the state-owned industrial enterprises in the taxation, finance, and price inspections. After verifying and fixing the case, relevant accounting regulations are as follows: The company can perform the comparison. 1. The animal husbandry that should be identified as increasing (or decreasing) during the current year shall be accounted for separately in the following cases: 1. Taxes that are levied on various taxes and beyond the scope of tax exemptions and tax exemptions. 1 Underestimated product tax, business tax, and urban maintenance and construction tax, borrowed: sales, loans: tax payable; 2 less value-added tax paid, borrowed: tax to be deducted, sales, loan: tax payable; 3 Insufficient resources to pay less, use: profits, loans: taxes payable; 4 less to pay less income tax, adjust the tax, by: profit distribution, credit: taxes payable; 5 less pay less property tax, travel Use tax, land use tax, borrow: enterprise management fee, loan: tax payable; 6 salt and oil used by enterprises for their own use of salt, oil for their own use, and purchase of untaxed salt, untaxed oil for changing purposes Taxes, loans: raw materials, fuels, etc., loans: taxes payable; 7 corporate transactions