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对于生产企业来说,产品生产成本的核算是确定企业应纳税所得额的关键。由于企业的生产过程涉及大量的对内对外业务,并且有一定的专业技术包含其中,因此,往往成为企业所得税检查的难点。所以,我们在检查的过程中,首先应该了解企业有关生产成本控制的内部体系是否合理,包括了解企业是否有专职会计进行成本核算;内部凭证制度是否健全,凭证的种类、内容、编号是否符合会计处理的要求;账簿、记账凭证和报表的记录和制定是否及时完整;凭证、账册、报表三者有无严格的核对制度;资产盘点制度是否按期完成;另外还应了解企业成本核算的流程。通过上述一系列的调查摸底,确定企业成本核算的可信赖度,然后根据可信赖的不同,采取不同的检查方法进行检查。
For manufacturing enterprises, accounting for the cost of production is the key to determining the amount of taxable income. As the production process involves a large number of internal and external business, and have included some of the professional and technical, therefore, often become the difficulty of corporate income tax inspection. Therefore, during the inspection, we should first understand whether the internal control of production cost control system is reasonable, including whether the company has full-time accounting for cost accounting; internal voucher system is sound, the type of certificate, content, number is consistent with the accounting Processing requirements; books, accounting vouchers and statements of records and the development is timely and complete; vouchers, books, statements of the three strict checks whether the system; inventory system is completed on schedule; also should understand the process of corporate costing. Through the above series of investigations thoroughly, to determine the reliability of corporate costing, and then depend on the different trust, take a different inspection methods for inspection.