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根据我固增值税税法规定,增值税纳税人分为一般纳税人和小规模蚋税人,其中一般纳税人的增值税的基本税率为17%,小规模纳税人的征收率为4%(商业企业)或6% (工业企业)。有些企业为了节税的需要,将一定规模的企业分设为几个小企业,往往会选择小规模纳税人的身份独自对外纳税。但由于这几个小企业是人为划分的,企业的经营管理、会计核算仍然是原有的一套班子。这就出现了几个企业使用一个仓库,产生库存商品交叉领用的现象,给会计核算带来了一系列的问题。
According to the provisions of our Solid Value Added Tax Law, value-added taxpayers are divided into general taxpayers and small-scale taxpayers, of which the general tax rate for general taxpayers is 17% and that for small-scale taxpayers is 4% (for commercial Business) or 6% (industrial business). Some enterprises in order to save tax needs, a certain size of the business into several small businesses, often choose small taxpayers identity tax alone. However, due to the fact that these small enterprises are artificially divided, their business management and accounting are still the original ones. This has led to the use of several warehouses by several enterprises, resulting in the phenomenon of cross-checking of used goods, bringing a series of problems to accounting.