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正确核算外商投资企业中增值税一般纳税人的期初存货并依此计算出已征税款,留待年底进行抵扣是影响到1994年涉外税收收入的一个重要因素。因此,搞好94年期初存货的核定工作是税收征管、检查工作中的一个重点。从最近我们对部分企业94年期初存货的检查来看,发现很多企业存在核算不实,计算错误的现象。其问题归纳起来主要出现在以下几个方面: 一、外汇汇率并轨后将以前年度购入的进口材料也作了相应的调整。自94年元月1日起,外汇汇率
Correctly accounting for the initial inventory of VAT general taxpayers in foreign-invested enterprises and calculating the tax already levied according to this calculation, leaving to be offset by the end of the year is an important factor that affects the foreign-related tax revenue in 1994. Therefore, improving the verification of inventory at the beginning of 1994 is a key point in tax collection and inspection work. From the recent inspection of inventories of some enterprises in 1994, we found that many enterprises have the phenomenon of false accounting and miscalculation. The problems are summed up mainly in the following aspects: First, after the exchange rate of foreign exchange has been imported into the previous year, the imported materials have also been adjusted accordingly. Since January 1, 1994, foreign exchange rates