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

下载本文档

10
0
约6.79千字
约 6页
2017-07-24 发布于河南
举报
版权申诉

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

1、本文档共6页，可阅读全部内容。
2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

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

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