企业所得税账务处理1

企业所得税账务处理1 企业所得税账务处理(推荐看看，比较齐全) 1、股东分红一定要缴纳个人所得税吗, 如何进行账务处理, 答:?所有股东是企业，股东分红给企业时，不要交个人所得税，但涉及到企业所得税，企业与企业之间，税率不同，要补交企业所得税率差额。?独资企业，股东分红不要交个人所得税。?有限责任公司查账征收企业，分给个人股东分红，要交20%个人所得税。 会计分录:(注:年终利润分配，股东分红的金额多少,是依据董事会的决定，来进行分配的。)第一步:(从利润分配先转到应付股利) 会计分录: ?借:利润分配—股东分红 贷:应付股利 ?(支付给个人时)应代扣代交个人所得税 借:应付股利(如股东其名字多，可造一张表统一发放) 贷:应交税金—代扣个人所得税20% 贷:现金 ?到月底交税时(用税票作为凭证) 借:应交税金—个人所得税 贷:银行存款 企业间股东分红(这股东是企业不要交个人所得税) ?借:利润分配—股东分红 贷:应付股利—某企业 (附董事会决议 ) ?甲企业向乙企业支付时 借:应付股利—某企业 贷:银行存款 注:将汇款单和收据，作为原始凭证附在记账凭证内 如果企业涉及到企业所得税时， 例如:甲企业所得税率25%，乙企业所得税率20%，差额5% 收到甲企业汇来分红款时，假定是10万元 ?借:银行存款 100000 贷:投资收益 100000 ?补交5%差额时，10万元×5%=应补交0.5万元企业所得税 交所得税时。借:投资收益 0.5万元 贷:银行存款 0.5万元 还剩下9.5万元，转到利润分配。 关注更多的会计人知识(请点击这里) 2、 用所有者权益增资一定要缴纳个人所得税吗, 答:集体企业如:国营厂、集体厂、福利厂、校办厂等。将资本公积，盈余公积，未分配利润转到“国家资本金、集体资本金”增加实收资本的不要缴纳个人所得税。有限责任公司，将“未分配利润、资本公积、盈余公积，转到个人资本金增加实收资本的，按股息红利20%征收个人所得税。 会计分录: 借:盈余公积或资本公积或未分配利润 (假定10万元) 贷:实收资本—个人资本金 (假定10万元) (计算个人所得税时。10万元×20%=应交个人所得税2万元) 会计分录:代交个人所得税时， estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. ?借:其他应收款 ——代扣代交个人所得税 20000 贷:银行存款 20000 ?收回时 借:现金 20000 贷:其他应收款—某个人所得税 20000 (将收据和税票附上，做原始凭证) 3、 股东撤资的涉税问题及账务处理。 答:查账征收企业，股东是个人的有限责任公司，股东撤资或转让时，本企业所有者权益，大于实收资本部分，按持股的比例增值部分，征收20%个人所得税。 会计分录: ?支付时: 借:实收资本—某股东某人 (假定10万元) 贷:应交税金—代扣个人所得税 20% 2万元 贷:银行存款 8万元 注:1、董事会批准撤资或股权转让决议书附上 2、将原股权证收回、撤股本人写张收据 3、所有者权益超过实收资本增值部份按比例×20%计算个人所得税的依据附上。 ?交税时: 借:应交税金—个人所得税 20000 贷:银行存款 20000 将税票作为原始凭证 4、 实际账务处理的税率应用问题。 答:一是，10%税率是指非居民企业和金属回收公司。 二是，新税法二十九条第二款规定，对高新技术企业实行15%优惠税率不再作地域限制。 三是符合条件的小型微利企业实行20%的优惠税率，但要符合以下三个条件，1、年度应纳税所得额不超过30万元，2、从业人数不超过100人，3、资产总额不超过3000万元。 四是其他工业企业实行25%税率。 5、 “应收账款”科目余额在不同方向的涉税问题及账务处理。 答:“应收账款”借方余额长期挂账有三种可能，一是，可能变相利润分配，二是，可能是现金或承兑汇票收进不 入账放到私人口袋，三是，可能是客户有其他原因有意拖欠。 应收款余额在贷方，一是，“预收账款”或是“定金”，二是，抽心账款收到后不开票。这种都是自己责任，(如果长期挂账，超过两年者，最好自行账务处理，用普通票开，申报销售交税，免得被税务所查出要罚税款)。假如是07年12月份产品已发出，款大部分到账，还有小部分未到账，发票是在08年1月份开的票，那在07年12月份应先做一笔会计分录借“发出商品”，贷“库存商品”，在08年 1月份开票时，再把这份“发出商品”用红字冲掉。 6、 “以前年度损益调整”科目所涉及的成本的账务处理问题。 答:在年度结账之后，以前年度账目已结转，又自查出应计未计扣除项目和不准扣除项目或超过税法规定扣除的部分，应在以前年度损益调整科目进行账务处理: 会计分录:?以前年度多计收益，少计费用时 借:应交税金—应交企业所得税 贷:以前年度损益调整 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. ?以前年度少计收益多计费用时 借:以前年度损益调整 贷:应交税金—应交所得税 ?结转以前年度损益科目时 借:本年利润 或:借:以前年度收益调整 贷:以前年度损益调整 贷:本年利润 特别要说明的是当年补交上一年度所得税，已通过“以前年度损益调整”科目抵减了当年利润，本年度计算应纳所得额时，应作纳税调整。 7、 收到上期费用发票， 如何 进行账务处理, 答:新税法规定:企业应纳税所得额的计算，以权责发生制原则，属于当期的收入和费用不论款项是否收付均作当期收入和费用，不属于当期的收入和费用，即使款项已在当期收付，均不作为当期的收入和费用。 收到上期发票，只有在自有资金列支，(1、在营业外支出年底作纳税调整，2、利润分配—未分配利润，3、任意盈余公积。)如果钱未付，叫他重新开票，像旅差费，可以拖到下一年度一、二月份做账。 8、 在会计实务中 如何 理解亏损, 答:(从一月一日至十二月三十一日)为纳税年度也是会计年度，主营业务收入+其他业务收入+投资收益+补贴收入+营业外收入，相加的总和，减去全年成本费用+税费+其他业务支出+营业外支出等。各项扣除后小于零的数据为亏损。 税法又规定企业利润在五年内允许弥补亏损，弥补亏损后的利润不是当年的实际利润，当年的实际利润，只有看十二月份的报表，但企业不能连续三年亏损，否则要上黑名单，核定征收企业最好不要做亏损。 9、 企业注销的涉税问题及账务处理。 答:企业注销先经工商局批准(原注销单位的债权债务由谁承担)把原来的营业执照正副本拿去吊销，企业拿到工商局批准注销登记证后，才可向国税，地税申请，税务分局首先要查是否有欠税、领用发票是否用完，然后根据资料核对账本和实物数，?存货?应收款贷方?房产?账面利润 如果有存货、原按17%进项税转出，产成品按成本价×70%材料×17%进项税转出，应收款有贷方余额按销售收入计算补交17%增值税并调整利润和账面利润加在一起计算补交企业所得税。 10、外销业务的涉税问题及账务处理 答:生产企业有自行出口权，出口产品一定要企业自家生产的产品，先有外商订单，向外税局领外销发票，外汇牌价在本年度将收到一笔业务时，以月初一号取外汇中间价折算人民币，银行日记账复式账页记账，开票销售时，以美元为计算单位。(外汇牌，每月以月初中间汇率，到年底作一调整) 会计分录:外销开票时(摘要栏应注明外汇牌价) ?借:应收账款 ——某外商 贷:主营业务收入 (注:外销的销售收入为不含税价) ?收到外汇和支付手续费时: 借:银行存款 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 借:财务费用 (手续费和兑汇损益利息收支均记在财务费用) 贷:应收账款——某外商 ?外销退税有三种形式:1、又免又退，2、只免不退，3、不免不退和内销一样 。 ?退税率各行业不同到可在网上查询。 ?不可抵扣将退税差做在主营业务成本 会计分录:借:主营业务成本 贷:应交税金—应交增值税—进项税额转出 ?年终结汇时如汇兑有损失(美元户要复式账页) 借:银行存款(美元户，换算本位币) 借:财务费用—汇兑损失(如果汇兑收益时财务费用作相反) 贷:应收账款 11、开具销售货物发票时，货物的数量、单价及相应的涉税问题。 答:开具销售货物发票时，货物名称，型号规格，计量单位，数量填写时按照订单，认真填写“单价”合同填的是含税单价，开票时要换算成不含税价，否则要多交税或发票退回作废。 关注更多的会计人知识(请点击这里) 12、销售并安装业务的涉税问题及账务处理。 答:工业产品销售并负责安装，按规定可分别开票产品销售交17%增值税。安装工程只交3%营业税，要做到5点?要有建设部门发放按装资格证书?产品是本企业生产的?合同中要注明安装费和设备款(产品)各多少?安装材料购进来时其进项税不能抵扣?产品成本和安装成本人工，账务处理，一定要分开核算，便于税务所审查。 如:金属结构件活动板房纲结构，纲结构产品，纲结构网架，铝合金窗，玻璃幕墙等。 会计分录，?(产品)借:应收账款(或银行存款) 贷:主营业务收入 贷:应交增值税—销项税额 ?(按装工程)借:应收账款 贷:其他业务收入 贷:主营业务税金及附加——营业税、城建税及附加 ?交税时，借:应交税金——应交增值税 应交税金——营业税 应交税金——税金及附加 贷:银行存款 13、加工企业“加工”业务的涉税问题及账务处理。 答:委托加工业务:委托方:提供材料或主要材料。受托方只能代垫辅助材料收取加工费，双方必须订立加工协议，内容，加工名称及型号规格，加工数量每吨加工费，交货地点和时间、质量、要求验收方式、付款日期，同时还要特别注意数量允许百分之几损耗率必须写明。 会计分录:委托方，在仓库必须设立委外加工台帐(其内容委托加工单位、材料名称、发出日期、数量、收回日期、数量，经办人签字。 ??委托方发出时，会计分录: 借:委外加工材料 贷:原材料 (注:把原材料转到委外加工材料) ?收回时:借:委外加工材料—加工费 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 借:应交增值税—进项税 贷:应付账款或银行存款 ?结转完工产品:借:产成品 贷:委托加工材料 ?受托方加工单位仓库也必须相应设置台帐 受托方在加工过程中，耗用的成本(如:辅助材料、油耗、电费、工资、折旧等)，应在成本项目二级科目中单独设一个“加工业务”受托加工某一产品，购进上述辅助材料时 ?借:受托加工业务—辅助材料 借:应交税金—进项税 (是指购进辅助材料) 贷:银行存款 ?(每月计算电费、折旧、工资时附上清单) 借:受托加工业务 贷:生产成本—电费 贷:累计折旧 贷:应付工资 贷:管理费用 ?开票时，(凭委托方收货单和受托方送货回单收据的数量开票) 借:应收账款——某单位 贷:其他业务收入 ——委托加工业务 贷:应交增值税—销项税 ?结转加工业务成本时 借:其他业务支出 贷:受托加工业务 说明:某一企业，既有主产品又有受托加工业务，其成本和费用必须分开单独核算，便于税务人员查账时一目了然，也为领导提供受托加工业务的正确成本和效益。 14、固定资产转让业务的涉税问题及账务处理。 答:?厂房转让交5%营业税再交3%城建税，老厂房转让和销售不动产，均要交5%营业税，在营业税下面再交3%城建税和教育附加 ?机器设备转让免交增值税和营业税但税法规定要符合下面三个条件。一、固定资产明细账上要有，二、已使用过的固定资产，三、转让时不得超过账面价值 ?设备开票时，先到税务所登记填表然后在税务开专门发票，月末申报时把这笔收入业务，填在免税销售一栏。 ?会计分录 ?将固定资产先转到固定资产清理科目 ?支付搬迁费时 借:固定资产清理 借:固定资产清理 借:累计折旧 贷:银行存款或现金 贷:固定资产—设备 ?收到银行存款 ?如果固定资产清理有余额 借:银行存款 借:营业外支出 贷:固定资产清理 贷:固定资产清理 ?若固定资产清理是负数 借:固定资产清理 贷:营业外收入 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 转让老厂房和不动产(或是土地)时也要通过固定资产清理过度科目，账务处理和设备转让相同只不过多一条税费 交税时，借:固定资产清理—税费(将税票附在里面) 贷:银行存款 企业搬迁收到政府的补偿款时，一定要用于相同的固定资产建造，不得有余额。在这种情况下才不要交企业所得税 ?收到补偿款时， ?拆厂房或房屋时 借:银行存款 借:固定资产清理 贷:其他应付款——某补偿款 借:累计折旧 贷:固定资产 ?新厂房折旧时 ?结转时 借:其他应付款——补偿款 借:其他应付款——补偿款 贷:累计折旧 贷:固定资产清理 15、企业作为股东向外投资业务的涉税问题及账务处理。 答:1、本企业用货币资金作为股东向外投资，接受投资企业要审计，投资企业是用贷款的金额去投资的话，其贷款利息要计算在长期股权投资。会计分录如下: 一、用货币资金投资时 借:长期投资—股权投资 贷:银行存款 二、支付利息 借:长期投资—利息支出 贷:银行存款 三、分回股利时 借:银行存款 贷:投资收益(注:08年以后分为利润企业与企业之间税率相同不要补交企业所得税) 汇款单和投资收据(或股权证复印件)作为原始凭证，股权投资分为权益法和成本法。 2、用固定资产对外投资，首先通过审计事务所审计，如有增值部分要交企业所得税。例如:某固定资产原值100万元通过审计110万元，增值10万元，要交 25%企业所得税 ?增值，借:固定资产—增值 贷:资本公积—资产增值 ?提交企业所得税，借:资本公积 贷:应交税金—企业所得税 ?交税时，借:应交税金—所得税 贷:银行存款 ?固定资产清理和设备一样 (如有余额要结转) 16、“长期股权投资”科目余额的长期挂账问题。 答:“长期投资”长期挂账问题，首先要查清原始凭证投资情况或被投资企业是否倒闭。清算要有当地法院判决书，将这些合法证明材料向税务部门提出申请报告，经税务部门批准后，税务所批准报损通知书，可在税前列支。 做会计分录，借:营业外支出 贷:长期投资 17、企业对外投资收到股息、红利是否要缴税, estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 答:符合条件的居民企业和非居民企业之间收到股息和红利不要交企业所得税(因为是税后利润分红，又是同样的企业所得税率) 会计分录，借:银行存款 贷:投资收益 注:投资收益金额多少，在(纳税)年报中，投资收益一栏应填在免税一栏。 18、账面上已反映利润分配，但尚未支付，个人股东是否要缴税, 答:按“权责发生制”来讲，自股东会，董事会或类似机构，决定利润分配之日起，个人股东视为收入的实现。 会计分录:?(支付企业)借:利润分配 贷:应付股利——某股东 贷:应付股利——某股票 ?代扣代交个人所得税，借:其他应收款—代交个人所得税 贷:银行存款 ?收回时，借:现金 贷:其他应收款——某人 19、对外无息借款的涉税问题。 答:企业挂在其他应收款借方或其他应付款贷方的款项超过八个月以上的，视为对外无息借款，应收取银行同期同等利息，同时还要交纳5%营业税，城建税，教育附加和印花税等。 20、企业同时存在对外借款和银行贷款，利息支出的涉税问题及账务处理。 答:假定:本企业向银行贷款1000万元，年息6%，对外借款500万元，年息8厘，每月先按贷款利息计算，年终一次性调整，支付贷款利息时，会计分录， ?对外借款时 ?借:财务费用(本企业) 借:其他应收款——某企业 借:其他应收款—(某公司代垫利息) 贷:银行存款 贷:银行存款 ?年终年息相差2厘应冲减财务费用 ?收回时 借:其他应收款——利息 借:银行存款 贷:财务费用——利息收入 贷:其他应收款——某企业 21、贷款金额和利息支出业务的涉税问题及账务处理。 答:用个人名义贷款，确实公司使用，利息也不能 入账 。 账面利息支出，大于短期贷款利息部分不得列支。 如有列支要调整利润，借:本年利润 贷:财务费用—利息支出 22、关于租赁合同的签订所涉及到的账务处理问题。 答:税务处理问题:按租赁合同的租金金额，如是厂房或房屋的话，要交12%房产税，5%营业税，3%城建税及附加，0.3‰印花税。 租赁方，会计分录，借:银行存款(现金) 贷:其他业务收入—租赁 交税时，借:管理费用—房产税12%，印花税0.3‰ 借:主营业务税金及附加—营业税5%， 主营业务税金及附加—城建税及附加 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 贷:银行存款 23、租赁方到地税部门开票，出租方是否要进行账务处理, 答:照理来讲，是出租方开票，设施租赁方开票，出租方收到钱后也要做账， 借:银行存款 贷:其他业务收入 同时还要交5%营业税，5%城建税及附加，0.3‰印花税。 24、利润总额组成的涉税问题。 答:用非营业利润来掩盖营业利润，例如:企业资产溢余收入，逾期未退包装物押金收入确实无法支付的应付款项，已作坏账损失处理又收回来的应收款项，债务重组收入，补贴收入，违约金收入，汇兑收益等。如企业有用非营业利润来掩盖营业利润的话，应自行调整利润。 补贴收入(市级以上部门有批文的“免征企业所得税”) 会计分录，借:银行存款 贷:补贴收入(或资本公积) 25、汇兑损益业务的涉税问题及账务处理。 答:汇兑损益是指有外汇往来业务的企业做，在财务费用，二级科目设置汇兑损失或汇兑收益两个二级科目。本年度收到第一笔外汇时，按当月初外汇中间价，一经决定中间价不要任意变动，到年终十二月份才作调整，例如每美元牌价8元，到年底牌价7.8元，损失0.2元。 会计分录，借:财务费用—汇兑损失 贷:银行存款 如年底美元换人民币牌价为8.1元超出部分记在汇兑收益。 借:银行存款 贷:财务费用—汇兑收益 26、超过一定期限的应付账款业务的涉税问题及账务处理。 答:实施细则中规定，企业在生产经营过程中，因债权人缘故，确实无法支付应付款项，超过三年以上的，应纳入当期应纳税所得额。征收企业所得税，以后年度支付时准予在税前扣除，对企业超过三年应付款项未按规定申报纳税的按征管法有关规定处理，上述所说的应付款项也包括其他应付款。 如果企业有应付账款和其他应付款超过三年未付的要自行结转调整利润。 会计分录， 冲销应付款时， 借:应付账款—某公司 借:其他应付款—某公司 贷:营业外收入—无法支付应付款 以后年份又要支付时 借:营业外支出 贷:应付账款 汇款时 借:应付账款 贷:银行存款 27、收到抵债物资的涉税问题及账务处理。 答:1、是否有发票,如果开发票，可将双方抵债协议作为凭据附在下面。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 2、抵债物资是什么,是产品放到库存商品 如果没有发票的话 借:库存商品 贷:应收账款(把双方抵债协议附上) 3、抵债东西是原材料， 4、抵债物资是固定资产。 借:原材料 借:固定资产 贷:应收账款 贷:累计折旧 贷:应收账款 5、转让出去时，要注明抵债物资 借:银行存款 贷:其他业务收入 贷:应交增值税—销项税 结转成本，借:其他业务支出 贷:原材料 28、“产成品”科目账面反映的非本企业产品的涉税问题及账务处理。 答:把它报废拍卖， 会计分录，借:银行存款(或现金) 贷:主营业务收入 贷:应交增值税—销项税 结转时，借:主营业务成本 贷:产成品 29、关于原始凭证的收集。 答:关于原始凭证的收集要有合理性，合法性。 30、存货损失的涉税问题及账务处理。 答:按损失原因分为正常损失(包括正常转让损失、报废损失、清理损失)非正常损失(包 括战争、自然灾害等不可抗力造成损失，因人为管理责任毁损，被盗造成损失，政策性因素 造成损失等)发生在清理评估损失和永久实质性损害。 企业如有上述情形存货损失时，应提供具有法律效力的证据。 1、 存货盘点表，2、中介机构经济鉴定证明，3、 保管人对存 货损失情况说明，4、涉及保险索赔的，应当有保险公司理赔情况说明。5、残值情况说明。 是存货损失，正常和非正常损失，经税务所审批后，均可在税前列支。 会计分录?得到税务审批时 ?保险公司赔款 借:营业外支出 借:银行存款 贷:存货—(产品、原材料) 贷:营业外收入 贷:应交增值税—进项转出 ?收到保管员个人赔款 ?残值处理收入 借:现金 借:现金 贷:营业外收入 贷:营业外收入 贷:应交税金—销项税 31、主营业务成本的涉税问题及账务处理。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 答:?主营业务成本要稳定性，制造成本分摊要合理。?制造费用结转到生产成本时，按产品工时或产值分摊第一步归集。其一每月生产成本的归集要有正确性，如当月完工某产品数量，实际耗用材料成本，(期初+本期-期末)其二每月工资费用按产品定额分摊，其三制造费用按工时或产值分摊，其四，求出本月总成本和单位成本。 第二步根据本月销售量结转主营业务成本时，以加权平均数，求出当月平均销售成本。与此同时还要经常核对盘点，一、定期盘点原材料账面数与库存数是否相符。二、产成品账面数是否等于库存和发出未开票数之和。三、在产品账面与实物数是否相符。 成本核算正确与否直接关系到效益。 会计分录，?制造费用转成本 ?原材料耗用时 借:生产成本—制造费用 借:生产成本—甲产品 贷:制造费用—甲产品 —乙产品 —乙产品 —丙产品 —丙产品 贷:原材料(附明细) ?结转产品成本时 ?结转主营业务成本 借:产成品—甲产品 借:主营业务成本—甲产品 —乙产品 —乙产品 —丙产品 —丙产品 贷:生产成本—(明细表) 贷:产成品(附明细表) 关注更多的会计人知识(请点击这里) 32、“一表共用电”的涉税问题及账务处理。 答:先将发票 入账 ，再开出其他企业用电发票， ? 收到供电局发票时 借:制造费用—电费 借:应交增值税—进项税 贷:银行存款 ? 其他企业用电，依据电表计算开票 借:银行存款 贷:其他业务收入 贷:应交增值税—销项税 ? 冲减成本 借:其他业务支出 贷:制造费用在开票给其他企业时，也可以直接冲减制造费用。 33、凭证“抬头”的涉税问题及账务处理。 答:要有本公司单位名称抬头的发票才能做账。?私车公用有三项不能做账。(保险费(只要抬头是私人名字是不能做账，养路费、折旧费)。汽油和过路费可以入账。 ?买手机是个人名字的不能 入账 。 ?电话费是个人名字(本厂员工)有发票可以做账，(是银行结算单，税务所不承认) ?供销人员差旅费可以 入账 ，住宿费发票抬头要写厂名可以 入账 。 ?个人所得税账上不得列支，应向个人收回。 ?私人老板有两个厂不得混用，要注意“抬头”。 会计分录，?上交时，借:其他应收款—某代扣代交个人所得税 贷:银行存款 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. ?收回时，借:现金 贷:其他应收款—某人 34、工资的实际支出与个人所得税问题。 答:工资范畴包括:基本工资、奖金、津贴、补贴、年终加薪、加班工资全部收入合并计征个人所得税，1、2008年全年工资扣除额23200元(1—2月1600元:3—12月2000元。)2、 、特殊企业(成本不够)工资列支不能占上年工资总额比例过大。3、绝对不能多提少发。4食堂工作人员工资应在福利费列支。 35、奖金所涉及的个人所得税问题。 答:1、一次性发放的奖金单独算一个月交个人所得税(原始凭证设计要注意) 1、 其他奖金发放当月工资，合并计算个人所得税。 2、 如果老板同意，把全年奖金分散到每个月 做，可以减轻个人所得税支出。 36、临时用工工资的涉税问题。 答:?季节性临时用工，一定要签订怎么签，税前才能扣除，不能签订劳务合同。?如果签劳务合同的要凭劳动服务公司开的发票才能付款个人还要交纳个人所得税20%。 37、发放上年度应发未发工资的涉税问题。 答:2008年工资，当年发清，实际发清才能税前扣除，国地税没有明确说法，按理来讲，要求当年发清。 38、那些保险费可税前扣除, 答:企业依国务院有关主管部门或省级人民政府规定的范围和标准，为职工缴纳的基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金准予扣除。 企业为投资者或者职工，支付的补充养老保险费，补充疗保险费，在国务院和税务主管部门规定的范围和标准内准予扣除。在实施中第三十六条规定:企业为投资者或者职工支付的商业保险费，不得扣除。 39、保险费摊销的涉税及账务处理问题。 答:税法规定:企业应纳税所得额计算，以权责发生制原则，属于当期的收入和费用，不论款项是否收付均作为当期收入和费用，不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期的收入和费用。 如跨年度保险费，一定要以权责发生制原则按月分摊。 会计分录，?收到 汽车 保险费08年7月—09年6月一份发票 借:待摊费用 12000 贷:银行存款 12000 ?摊销时，12000?12=每个月1000元 借:管理费用—保险费 1000 贷:待摊费用—保险费 1000 40、“应付福利费”科目余额的涉税问题。 答:?2008年年初应付福利费，借方有余额的，一次性转入利润分配。?2008年年初福利estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 费有余额的，08年不要再提福利费，先用余额。?全年福利费是按实列支，但不得超过工资总额14%，一定要慎重使用，医药费、福利品，冬令品、夏令品、职工困难补助，食堂人员工资、食堂买菜，每月汇兑一张清单，如菜金、米、油、肉、鱼、调料、煤气、煤炭，每月报销伙食费与在册人数应协调，每月只能报27天-28天，每天每人3-5元。 41、平时能否计提职工福利费, 答:应付福利费如果年初没有贷方余额，按实列支不要提福利费。 42、职工福利费支出发票所涉及的进项税问题。 答:职工福利支出发票进项税不可抵扣，如生产上用的煤炭，食堂拿去用的部分，还要进项转出。 43、业务招待费支出的涉税问题及账务处理。 答:?业务招待费支出按发生额60%扣除，但最高不得超过营业收入5‰。 ?常武地区的住宿费、餐费都是业务招待费。 44、上述“符合条件”的含义及其与账务处理的联系。 答:“符合条件”有四个，一、定要通过媒体传媒，二、广告品制作机构一定是依法成立，三、要有合法的凭证(广告业发票)，四、广告费一定要支 付掉才可以 入账 。如果不符合以上四个条件，就是业务宣传费(例如广交会参展费)。 45、关于常见的内容为“办公用品”的发票处理问题。 答:“办公用品”金额大的，一定要附有清单。 46、税前不能扣除的费用支出的账务处理问题。 答:先做到营业外支出，年底调增到利润分配。 47、由于折旧年限发生了变化，账面上已提折旧是要否调整, 答:以前已提折旧最好不要调正，08年新购进固定资产按新规定年限折旧，老的固定资产折旧年限也从08年开始按新规定折旧。 48、由于折旧年限发生了变化，固定资产 如何入账 , 答:固定资产按照以下方法确定计税基础。1、外购的固定资产，以 购买价款和支付的相关税费;以及直接归属于使该资产达到预定用途发生的其他支出为计税基础。2、自行建造的固定资产，以竣工结算前发生的支出为计税基础。 固定资产是指使用年限超过12个月的，房屋建筑物，机器，机械，运输工具以及生产经营活动有关的设备、器具、工具。 49、折旧的涉税问题及账务处理问题。 答:1、固定资产原定价(原价) 2、固定资产折旧方法(直线法) 3、固定资产残值率为5% 4、固定资产净值(固定资产原值减累计折旧等于净值) 5、固定资产折旧年限: estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 一、房屋及建筑物为20年 二、飞机、火车、轮船、机器、机械和其他生产设备为10年。 三、与生产经营活动有关的器具工具家具等为5年。 四、飞机、大车、轮船以外的运输工具为4年 五、电子设备为3年。 50、以“折零”形式购进固定资产的涉税问题。 答:有个别厂把固定资产“折零”形式购进，其目的有二，一是将进项税抵扣，二是放进原材料生产领用时可打入成本，当时认为可增加成本减少利润，少交税，但是涉税风险很大。一、进项票不是本厂产品生产用的，一旦被税务所发现，既要进项转出还要调正利润。二、若本企审计固定资产时查到某固定资产，有物无账属于固定资产盘盈要调正利润，盘盈的固定资产无原始发票又不能提折旧，到头来吃亏是自己。 51、关于购建厂房等建筑物的涉税问题及账务处理。 答:建造厂房及建筑物，实行一票制，商业开的材料票，不得打入固定资产。若是工程包工包料建造的厂房，工程完工时由工程队凭建造合同按总造价，到地税开票，厂方凭地方局或建筑公司开的票入账 ，如果合同中有规定开票税费由厂方负责的账务处理。 ? 按时预付工程款时 ?开票代交税票时 借:其他应收款—预付工程款 借:其他应收款—代交税费 贷:银行存款 贷:银行存款 ?工程发票开来结账时 借:固定资产 贷:其他应收款 贷:银行存款 如果工程队是包工不包料单包工程，所有建筑材料由厂方自己采购的话，先通过在建工程。完工时凭工程造价合同自己到地税局开票营业税7%，城建税3%，教育附加2%，所交纳税费先打入固定资产。 会计分录: ? 购进建筑材料时 ?平时，工程预支工程款时 借:在建工程—某厂房 借:其他应收款—某工程队 贷:银行存款 贷:现金 ?开票支付税费 ?支付相关费用时 借:其他应收款 借:在建工程—某费用 贷:银行存款 贷:现金 ?工程完工凭建筑发票结算固定资产 借:固定资产 贷:在建工程 贷:其他应付款 ?和工程队结账时先将工程队预支的款项从其他应收款转到其他应付款 借:其他应付款——某工程队 贷:其他应收款——某工程队 (注:若其他应付款有贷方余额就是欠工程队的钱) 52、“无形资产”科目余额长期挂账的账务处理。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 答:“无形资产”看当初是怎么 入账 的，如果原始凭证不合法的，摊销也要补税。 “土地征用”一般是农村土地，收据作凭证不合法，现在就不能摊。 外购“无形资产”以购买价和支付相关税费，以及直接归属于使资产达到预定用途发生其他支出为计税基础。 无形资产的计价按原价，摊销年限不得低于10年。 53、土地使用费支出的涉税问题及账务处理。 答:目前每个厂上交村委土地使用费，村委自己开的收据是不合法的要到地税去开“土地租赁专用发票，才是合法票据，才能在税前列支。 收到土地费合法票据时，会计分录， 借:管理费用—土地使用费 贷:银行存款 如果票据不合法，一要补税，二调整利润。 54、专利费支出的涉税问题及账务处理。 答:企业所得税法第三十条第一项所称研究开发费用，加计扣除是指企业为开发新技术、新产品、新工艺，发生的研究开发费用，未形成无形资产前计入当期损益的，在按照规定据实扣除基础上，按照研究开发费用的50%加计扣除，形成无形资产的按照无形资产成本的150%摊销。 “专利费“从外面买回来的，发票抬头，开老板私人名字的，钱可以从账上走。但不能摊销。 借:无形资产 贷:银行存款 55、固定资产后续支出的涉税问题及账务处理。 答:企业发生下列支出作为长期待摊费用，按规定摊销的可以扣除。 1、足额提取折旧的固定资产的改建支出。 2、租入的固定资产的改建支出。 3、固定资产的大修理支出 4、其他应当作长期待摊费用的支出。 固定资产大修理支出是指同时下列条件支出:?修理支出达到取得固定资产时的计税基础50%以上。?修理的固定资产使用年限延长二年以上。机器设备修理，关系到进项票，可参加扣除、抵扣，要注意的是，大修理发票不能进成本，进项票也不能抵扣要进入长期待摊费用，如税务所来查问时，就说是小修理。 房屋修理属于后续支出，不能进费用，而建筑物有关的打入固定资产，属于固定资产后续支出，专门设一个三级科目，例如，支付厂房下水道工程 完工结算时凭工程发票 入账 借:固定资产——厂房后续支出——下水道 贷:银行存款 56、装修费支出的涉税问题及账务处理。 答:“装修费”在会计法上打入长期待摊费用，在两次装修后摊销，装修费在税法上讲，属于固定资产—后续支出，打入固定资产。“ 汽车装潢”属于固定资产后续支出打入固定资产。 57、关于材料耗用业务的涉税问题及账务处理。 答:1、正确使用方法 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 2、存货一定要有收、发、存明细账，仓库要有各种台帐，做到账卡物三相符。 3、材料与材料要有配比原则，一定要掌握材料投入产出率。 4、材料计算一般是按“加权平均数”。 5、不是本企业产品，生产上用的材料的进项税，不能拿去抵扣，免得税务所查账时，要进项转出。 58、估价的涉税问题及账务处理。 答:估价 入账 处理问题:现行会计规定对企业收到货物，但未收到，发票时，当月会计先按合同价款估价 入账。于下个月再用红字冲销，如果年末存货估价 入账而发票还没有收到时的问题，应在结算企业所得税时，将先行估价部分调出，依法缴纳企业所得税，依据江苏省地方税务局有关政策口径解答，企业年末原材料已入库并领用但发票未到，12月底企业估价入账 ，次年1月冲估价并有同类同价格材料入库。当年年底估价入库金额，在所得税纳税申报可不纳税调整。 59、关于“模具”的账务处理问题。 答:“模具”进项税可以抵扣，先通过低值易耗品科目，五五摊销转到生产成本。 会计分录，?模具购进 借:低值易耗品——模具 借:应交增值税——进项税 贷:应付款(或存款) ? 领用摊销时 借:生产成本——制造费用——模具摊销 贷:低值易耗品(附领用单)(按五五摊销法) 60、非生产用存货及存货它用情况的涉税问题及账务处理。 答:每月拿进来的进项发票抵扣，自己一定要仔细检查一遍，是本企业生产经营用的才能做在存货、原材料， 会计分录，借:存货——原材料 借:应交增值税——进项税 贷:银行存款 如果是福利和在建工程的票据应打入相关费用支出， 会计分录，借:在建工程、应付福利费 贷:银行存款、现金 如果被税务所查出就要进项转出还要罚款。 会计分录，借:在建工程、应付福利费 贷:原材料 贷:应交税金——进项转出 61、关于长期挂账的“存货”类科目的余额问题。 答:一直挂账的存货有三年以上的，如果企业有的话赶快要处理掉，合理方法，以存货生锈霉烂或其他原因，向税务所报批或是降价处理。 会计分录， 借:现金 贷:其他业务收入 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction. 贷:应交税金——销项税 62、关于行业增值税税负率问题。 答:国税局所规定的，关于行业增值税税负率是多少。自己对照本企业税负率是多少,如果 是近似相差不多，问题不大。若相差太多的话，就要查原因，可向税务所说明情况。查不出 原因就要补交税。 estructuring, encouraging private enterprises and SMEs to become new force to attract foreign investment. In short, no matter what form, what kind of activities are funded, the project landed as the final standard. Third, investment team to fully professional. Investment staff as special commodities salesman, in addition to some financial, investment, trade, and industry expertise, also need to understand and fully grasp the existing leading industry, resources, potential market and mature projects, so that it can be targeted in the investment process, focused attention to related industry in less developed areas, effectively capture business opportunities, find the docking point. Departments, town street, to arrange a team, composed of professional work team, specializing in "three." On this will be issued on the investment promotion activities, to monitor implementation and ensure that these activities are real, tangible results. Investment staff professionalism, dedication to decide investment results and hope that the majority of business personnel and the love for the work ... ... Love reflects on the investment, dedication, set up national feelings, love and dedication, passion, merchants, and strive to achieve better results. (Iv) optimizing "three" working conditions. One is to speed up the construction.