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征收增值税的工业产品,其外购材料消耗成本中之税金成本(组成材料销售价格中之税金部分,即扣除税额),可以在交纳增值税金环节,抵减应纳税额而得到补偿。因此,生产应纳增值税(简称应税,以下同)产品的外购材料消耗成本,不是材料采购成本的全部。而是材料采购成本×(1—扣除税率),即“无税材料成本”。在增值税计算中,“扣除税额”的计算最复杂。为了正确反映应税产品的应纳税金,使工业会计制度与增值税的试行相互配套。有必要把“扣除税额”单独作为一个项目,在会计核算中加
In the case of industrial products subject to VAT, the cost of the tax on the consumption cost of the purchased materials (the tax component of the sales price of the constituent materials, that is, the deduction of the tax) may be compensated by paying the VAT refundable amount. Therefore, the consumption cost of outsourced materials for production of products subject to value-added tax (referred to as taxable, hereinafter the same) is not all of the material procurement costs. It is the material procurement cost × (1—tax rate deducted), which is the “non-tax material cost”. In the calculation of VAT, the calculation of “deductible tax” is the most complicated. In order to correctly reflect the taxable income of the taxable products, the industrial accounting system and the value-added tax are mutually complementary. It is necessary to separate the “tax deduction” as a separate item and add it to the accounting.