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我国增值税税法关于收入的确认与企业会计制度和具体会计准则关于收入的确认,存在很大的不同,税法规定了3种(其中视同销售又有6种具体形式)情况下收入时间的确认;而企业会计制度和具体会计准则-收入只定义了四条确认收入实现的条件,单位具体某项经济业务是否确认为收入,由会计人员根据经济业务对照四个条件来判断确认。
China’s VAT Law on revenue recognition and accounting systems and specific accounting standards for the confirmation of income, there is a big difference, the tax law provides for 3 (which deemed as sales have 6 specific forms) revenue time confirmation ; And corporate accounting system and specific accounting standards - revenue only defines the conditions for the realization of four recognized income, the unit of a particular economic business is recognized as revenue, the accounting staff according to the economic conditions of business control to determine the four conditions.