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关于调低出口退税率后有关会计处理的规定财政部财会字[1995]21号文件一、外贸企业收购出口的货物,在购进时,仍按财政部文件(93)财会字第83号“关于印发企业执行新税收条例有关会计处理规定的通知”的有关规定进行会计处理,即应按照专用发票上注明的增值...
Ministry of Finance, Cai Kuai Zi [1995] No. 21 Document I. The goods purchased by the foreign trade enterprises for export at the time of purchase are still in accordance with the documents of the Ministry of Finance (93) Cai Kui Zi No. 83 “ On the issuance of new tax regulations for enterprises to implement the relevant provisions of accounting regulations for accounting treatment ”, that should be in accordance with the special invoice value added ...