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财政部门规定:实行增值税“先征后退”的肉、禽、蛋、水产品、蔬菜批发企业,以收到财政退税款作为企业收益,帐务处理:借记“银行存款”,贷记“政策性补贴收入(退税收入)”。企业当期发生而下期交纳的增值税和已交而财政一时未退的增值税不作为企业的收益。这样确认收益,其会计处理基础是采用了收付实现制(现金基础),这个问题值得探讨。对于增值税“先征后退”
The financial department stipulates: The enterprises that implement the “first levy-return” of value-added tax on meat, poultry, eggs, aquatic products, and vegetables wholesale enterprises shall receive the fiscal tax refund as enterprise income and account processing: debit “bank deposits” and credit them “ Policy subsidy income (tax refund income). The value-added tax that occurred in the current period of the company but was paid in the next period and the value-added tax that has not been refunded by the financial authorities will not be regarded as the income of the enterprise. In this way, the revenue is recognized, and the accounting treatment basis is to adopt the cash basis (cash basis). This issue is worth exploring. For VAT “First Retreat”