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1994年税制改革后,增值税一跃成为第一大流转税,既是国家税收监管的重点,也是企业会计核算的一个关键环节。与此同时我们必须注意到增值税的存在及其现行征管与核算办法对企业会计信息披露与分析的影响。 一、对存货计价与损益的影响 现行税法将增值税纳税义务人区分为一般纳税人和小规模纳税人。一般纳税人以其当期销项税额抵减进项税额的差额交纳增值税,其存货计价为不含税的实际成本;而小规模纳税人则按其销售收入直
After the tax system reform in 1994, the value-added tax became the first circulation tax, which is not only the focus of state tax supervision but also a key link in the accounting of enterprises. At the same time, we must note the existence of value added tax and the impact of its current collection and accounting methods on the disclosure and analysis of corporate accounting information. First, the impact on inventory valuation and profit and loss The current tax law VAT payers will be divided into general taxpayers and small-scale taxpayers. The general taxpayers pay the VAT on the difference between the input tax and the output tax of the current period, and the actual cost of excluding tax is calculated on the basis of the inventory. The small-scale taxpayers, on the other hand,