小企业会计准则应交税费核算.doc

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severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
应交税费
小企业按照税法等规定计算应缴纳的各种税费包括:增值税、消费税、营业税、城市维护建设税、关税、企业所得税、资源税、土地增值税、城镇土地使用税、房产税、车船税、印花税、契税和教育费附加、矿产资源补偿费、排污费以及代扣代缴的个人所得税,等等。由于税法规定的计税期与交税期并不完全一致,计提的税费在未缴纳之前形成了小企业的一项负债,即应交税费。
小企业缴纳的印花税、耕地占用税、契税以及其他不需要预计应缴数的税金,不通过“应交税费〞账户核算。其中,小企业缴纳的印花税计入营业税金及附加,缴纳的耕地占用税计入在建工程本钱,缴纳的契税计入固定资产或无形资产本钱。
〔一〕增值税
增值税是对纳税人销售货物或者提供加工、修理修配劳务以及进口货物征收的一种货物劳务税。
增值税的纳税人是在我国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人。按照经营规模大小不同,增值税纳税人分为一般纳税人和小规模纳税人。一般纳税人应纳增值税,根据当期销项税额减去当期进项税额计算确定;小规模纳税人应纳增值税,根据销售额〔不含增值税〕和规定的征收率计算确定。
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
为了核算应缴增值税的发生、抵扣、缴纳、退税及转出等情况,一般纳税人企业应在“应交税费〞科目下设置“应交增值税〞明细科目,并在“应交增值税〞明细科目下分别设置“进项税额〞、“销项税额〞、“出口退税〞、“进项税额转出〞、“已交税金〞等专栏。小规模纳税人只需设置“应交增值税〞明细科目,不需要在“应交增值税〞明细科目中设置上述专栏。
根据?国家税务总局关于印发〔增值税日常稽查方法〕的通知?〔国税发[1998]44号〕规定,增值税一般纳税人在税务机关对其增值税纳税情况进行检查后,凡涉及应缴增值税账务调整的,应设立“应交税费——增值税检查调整〞专门账户。凡检查后应调减账面进项税额或调增销项税额和进项税额转出的,借记有关科目,贷记“应交税费——增值税检查调整〞;凡检查后应调增账面进项税额或调减销项税额和进项税额转出的,借记
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
“应交税费——增值税检查调整〞,贷记有关科目;全部调账事项入账后,应对该账户的余额进行处理,处理后,该账户无余额。

〔1〕采购物资
小企业采购物资等,按照应计入采购本钱的金额,借记“材料采购〞或“在途物资〞、“原材料〞、“库存商品〞等科目,按照税法规定可抵扣的增值税进项税额,借记“应交税费——应交增值税〔进项税额〕〞科目,按照应付或实际支付的金额,贷记“应付账款〞、“银行存款〞等科目。购入物资发生退货的,做相反的会计分录。
小企业购入材料等按照税法规定不得从增值税销项税额中抵扣的进项税额,其进项税额应计入材料等的本钱,借记“材料采购〞或“在途物资〞等科目,贷记“银行存款〞等科目,不通过“应交税费——应交增值税〔进项税额〕〞核算。
〔2〕购进免税农业产品
小企业购进免税农业产品,按照购入农业产品的买价和税法规定的税率计算的增值税进项税额,借记
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
“应交税费——应交增值税〔进项税额〕〞科目,按照买价减去按照税法规定计算的增值税进项税额后的金额,借记“材料采购〞或“在途物资〞等科目,按照应付或实际支付的价款,贷记“应付账款〞、“库存现金〞、“银行存款〞等科目。
〔3〕销售商品〔提供劳务〕
小企业销售商品〔提供劳务〕,按照收入金额和应收取的增值税销项税额,借记“应收账款〞、“银行存款〞等科目,按照税法规定应缴纳的增值税销项税额,贷记“应交税费——应交增值税〔销项税额〕〞科目,按照确认的营业收入金额,贷记“主营业务收入〞、“其他业务收入〞等科目。发生销售退回的,做相反的会计分录。
小企业随同商品出售但单独计价的包装物,应当按照实际收到或应收的金额,借记“银行存款〞、“应收账款〞等科目,按照税法规定应缴纳的增值税销项税额,贷记“应交税费——应交增值税〔销项税额〕〞科目,按照确认的其他业务收入金额,贷记“其他业务收入〞科目。
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
〔4〕出口货物
有出口货物的小企业,其出口退税按以下规定处理:
①实行“免、抵、退〞管理方法的生产型小企业,按照税法规定计算的当期出口产品不予免征、抵扣和退税的增值税税额,借记“主营业务本钱〞科目,贷记“应交税费——应交增值税〔进项税额转出〕〞科目。按照税法规定计算的当期免抵税额,借记“应交税费——应交增值税〔出口抵减内销产品应纳税额〕〞科目,贷记“应交税费——应交增值税〔出口退税〕〞科目。出口产品按照税法规定应予退还的增值税税款,借记“其他应收款〞科目,贷记“应交税费——应交增值税〔出口退税〕〞科目。收到退税款时,借记“银行存款〞科目,贷记“其他应收款〞科目。
②实行“免、退〞管理方法的贸易型小企业,出口产品实现销售收入时,借记“应收账款〞等科目,贷记“主营业务收入〞科目;按照税法规定计算的不予退税与抵扣的税额,借记“主营业务本钱〞科目,贷记“应交税费——应交增值税〔进项税额转出〕〞科目;按照税法规定计算的应收出口退税,借记
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
“其他应收款〞科目,贷记“应交税费——应交增值税〔出口退税〕〞科目;收到退税款时,借记“银行存款〞科目,贷记“其他应收款〞科目。
〔5〕视同销售行为
小企业将自产产品等用作福利发放给职工,应视同产品销售计算应缴增值税的,借记“应付职工薪酬〞科目,贷记“主营业务收入〞、“应交税费——应交增值税〔销项税额〕〞等科目。
小企业由于工程而使用本企业的产品或商品,应当按照本钱,借记“在建工程〞科目,贷记“库存商品〞科目。同时,按照税法规定应缴纳的增值税销项税额,借记“在建工程〞科目,贷记“应交税费——应交增值税〔销项税额〕〞科目。
〔6〕进项税额转出
小企业购进的物资、在产品、产成品因盘亏、毁损、报废、被盗,以及购进物资改变用途等原因按照税法规定不得从增值税销项税额中抵扣的进项税额,其进项税额应转入有关科目,借记“待处理财产损溢〞等科目,贷记“应交税费——应交增值税〔进项税额转出〕〞科目。
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
severalgroupnumber,thenwithb±a,=c,-2~3measurement,suchasproceedsofcvaluesareequalandequaltothedesignvalue,,b,andcvalueswhileonhorizontalverticalerrorsformeasurement,Generalinironanglecodebitatmeasurementlevelpointsgriderrors,specificmethodisfrombaselinetomethylverticalboxcenterlinedistancefora,,tobverticalboxdistanceforb,listcanmeasured
〔7〕缴纳增值税
小企业缴纳的增值税,借记“应交税费——应交增值税〔已交税金〕〞科目,贷记“银行存款〞科目。

小规模纳税人企业应当按照不含税销售额和规定的增值税征收率计算缴纳增值税,销售货物或提供给税劳务时只能开具普通发票,不能开具增值税专用发票。小规模纳税人企业不享有进项税额的抵扣权,其购进货物或接受应税劳务支付的增值税直接计入有关货物或劳务的本钱。因此,小规模纳税人企业只需在“应交税费〞科目下设置“应交增值税〞明细科目,不需要在“应交增值税〞明细科目中设置专栏。“应交税费——应交增值税〞科目贷方登记应缴纳的增值税,借方登记已缴纳的增值税;期末贷方余额为尚未缴纳的增值税。
〔二〕消费税
消费税是对