消费税会计核算的账务处理（Accounting treatment of consumption tax accounting）.doc

消费税会计核算的账务处理（Accounting treatment of consumption tax accounting） The accounting treatment of consumption tax generally includes two parts, that is, the accounting treatment of the consumption tax and the actual accounting for the consumption tax. The following differences are explained in detail. (1) the company production of taxable consumer goods sold or used for production and consumption of information and payment of debts, purchasing fee etc., shall debit the amount of consumption tax payable business tax and surcharges accounts, credit taxes payable - consumption tax payable account. The reverse accounting entry is made when the sales returns are made. [cases] tomorrow rubber factory car tire consumption tax payable sales 36000 yuan. We should do the following entry: Borrow: business taxes and additional 36000 Credit: the tax should be paid - 36000 of the consumption tax should be paid [assuming] the above factory uses the automobile tire to exchange some import and export companys production facility, the tax payment amount still is 36000 yuan. The following accounting entries should be made: Borrow: fixed assets 36000 Credit: the tax should be paid - 36000 of the consumption tax should be paid If the companys taxable consumer goods for investment and is required to pay the consumption tax, then the accounting treatment for debit long-term equity investment accounts, credit payable taxes, consumption tax payable account; if the companys taxable consumer goods for the company in the construction, production and etc. pay the consumption tax, then the accounting treatment for debit fixed assets , construction project , operating expenses , cost of sales and other accounts, debit taxes payable - consumption tax payable account. [example] Dacheng automobile manufacturing company uses its own 8 passenger cars to invest in a passenger transport company. According to the regulations, the 8 cars should pay a total of 40000 yuan in consumption tax. We should do the fol