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农村实行以家庭联产承包为主的责任制后,建立了以村统一经营和以农产分散经营相结合的双层经营体制。村合作经济组织会计在税金缴纳和核算上出现了新的特点:(1)有的村农业税按承包土地面积分解到户,由农户直接向乡镇财政所交纳,实行“户交户结”和“户交村结”;(2)有的村集体经济的家底较为雄厚,对承包土地的农户免收农业税(农村集体负担)。根据上述特点,新颁《村合作经济组织会计制度(试行)》没有单独设置“税金”科目,只是在“收益分配”科目使用说明中提取“村合作经济组织按规定计算应上交税金”纳入“应付款”科目中核算。各地在学习贯彻新会计制度时,对税金核算讨论热烈,有的提出应设置“应交税金”科目,认为农业税是国家财政收入的重要组成部分,也是农民对国家应尽的义务。专设科目,对应交税金进行反映和监督是非常必要的;也有的认为新制度既已颁布,还是按规定办为好。笔者同意后一种意见,认为可以根据村合作经济组织在税金缴纳上出现的“户交户结”、“户交村结”和“村集体负担”等三种情况分别采取不同方法核算。 一、农业税按承包土地面积分解到户,由农户“户交
After the implementation of the household-based contract responsibility system in rural areas, a dual-level operation system combining the unified management of the village with the decentralized operation of agriculture was established. Village cooperative economic organizations accounting in tax payment and accounting appeared on the new features: (1) Some village agricultural tax by contracted land area decomposition to households, farmers directly to the township finance to pay, the implementation of “household transfer” and “ (2) In some villages, there is a strong family background in the collective economy and agricultural taxes (rural collective burden) are exempted for farmers who contract land. According to the above characteristics, the ”Tax System“ of the newly issued ”Village Cooperative Economic Organizations Accounting System (for Trial Implementation)“ has not been set separately but only included in the ”Instructions for Use of Income Distribution“ ”Payables“ subjects accounting. When studying and implementing the new accounting system, all localities discussed the issue of tax accounting enthusiastically. Some said that tax payable should be set as the subject of agricultural tax, which is an important part of state revenue and a peasants’ obligation to the state. It is necessary to set up special subjects to reflect and supervise the payment of taxes. Others think that the new system has been promulgated or is prescribed according to regulations. The author agrees with the latter opinion that it can adopt different methods for accounting according to the three situations of ”household settlement“, ”household settlement“ and ”village collective burden“ appearing on the tax payment of village cooperative economic organizations. First, the agricultural tax by contracted land area decomposition to households, farmers ”households pay