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试乘试驾车是小汽车销售企业为了实现销售而将库存汽车供客户体验驾驶的车辆,由于小汽车属于应缴纳消费税的特殊商品,车辆管理部门对小汽车也有具体的管理措施,因此在企业将库存转为试乘试驾车及销售试乘试驾车时产生的涉税问题具有一定的特殊性。一、企业的会计和税务处理方法及存在的问题试乘试驾车原为企业购进用于销售的汽车,汽车生产厂家为其开具了增值税专用发票,企业已将相应的进项税进行了抵扣,后根据厂家的相关政策,将其
Test drive by car is a car sales company in order to achieve the sale of inventory vehicles for customers to experience driving the car, because the car belongs to the special tax payable consumption goods, vehicle management department also has specific management measures for cars, so in business The stock will be converted to test drive test and sales test driving test-related tax issues have a certain particularity. First, the accounting and tax treatment of enterprises and the existing problems Trial drive by the original test for the purchase of motor vehicles for sale, the car manufacturer issued a special VAT invoice, the enterprise has been the corresponding input tax carried out Deduction, after the manufacturers according to the relevant policies will be