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在税收实务中,国家为支持企业发展生产、扩大经营和鼓励产品出口创汇,区别不同情况对纳税人的税款采取“减、免、抵、退”的优惠政策,而对纳税人违反税法规定的行为则采取“补、罚”税款的措施。这是税收调节国民经济的一种手段,从某种意义上也体现了国家的施政方针,在会计处理上应当按照有关规定作出正确反映。本文拟以生产企业为例对此作简要例释。一、税收“减、免、抵、退”的会计处理
In the practice of taxation, in order to support the enterprises in developing their production, expanding their operations and encouraging the export of their products to earn foreign exchange, the state adopts preferential policies on “tax deduction, exemption, credit and refund” for taxpayers ’taxes in different circumstances and violates taxpayers’ The act stipulated in the tax law adopts the measure of “making up, punishing” taxes. This is a means of tax revenue regulation of the national economy. In a sense, it also embodies the administrative policy of the country and should correctly reflect the relevant provisions in the accounting treatment. This article intends to make a brief example of the manufacturer. First, the tax “reduction, exemption, credit, refund ” accounting treatment