新公司开办费及常用会计分录

一、开办费的列支范围 (一)开办费的具体内容 1，筹建人员开支的费用 (1)筹建人员的劳务费用:具体包括筹办人员的工资奖金等工资性支出，以及应交纳的各种社会保险。在筹建期间发生的如医疗费等福利性费用，如果筹建期较短可据实列支，筹建期较长的，可按工资总额的14,计提职工福利费予以解决。 (2)差旅费:包括市内交通费和外埠差旅费。 3)董事会费和联合委员会费 ( 2，企业登记、公证的费用:主要包括登记费、验资费、税务登记费、公证费等。 3，筹措资本的费用:主要是指筹资支付的手续费以及不计入固定资产和无形资产的汇兑损益和利息等。 4，人员培训费:主要有以下二种情况 (1)引进设备和技术需要消化吸收，选派一些职工在筹建期间外出进修学习的费用。 2)聘请专家进行技术指导和培训的劳务费及相关费用费用。 ( 5，企业资产的摊销、报废和毁损 6，其他费用 (1)筹建期间发生的办公费、广告费、交际应酬费。 (2)印花税 (3)经投资人确认由企业负担的进行可行性研究所发生的费用 (4)其他与筹建有关的费用，例如资讯调查费、诉讼费、文件印刷费、通讯费以及庆典礼品费等支出。 (二)不列入开办费范围的支出 1，取得各项资产所发生的费用。包括购建固定资产和无形资产是支付的运输费、安装费、保险费和购建时发生的相关人工费用。 2，规定应由投资各方负担的费用。如投资各方为筹建企业进行了调查、洽谈发生的差旅费、Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 咨询费、招待费等支出。我国政府还规定，中外合资进行谈判时，要求外商洽谈业务所发生的招待费用不得列作企业开办费，由提出邀请的企业负担。 3，为培训职工而购建的固定资产、无形资产等支出不得列作开办费。 4，投资方因投入资本自行筹措款项所支付的利息，计入开办费，应由出资方自行负担。 5，以外币现金存入银行而支付的手续费，该费用应由投资者负担。 (三)筹建期的确定 企业筹建期的确定在我国受税法影响较大。例如《外资所得税法实施细则》中规定，“外资企业筹建期为企业被批准筹办之日起至开始生产、经营(包括试生产)之日止的期间”。以上所称“被批准筹办之日”，具体是指企业所签订的投资后和被我国政府批准之日。以上所称“开始生产、经营(包括试生产)之日”，具体是指从企业设备开始运作，开始投料制造产品或卖出同第一宗商品之日起，为企业筹建期结束。其他企业可参照该规定。 (四)开办费一般按五年摊销，新企业会计规定开办费一次摊销 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 计科目 纳税人应按照《财务会计制度》的规定和有关地方税收涉税事项核算的需要，结合企业实际情况，设置以下会计科目: 科目编号科目名称 2171应交税金 217103应交营业税 217105应交资源税 217106应交企业所得税 217107应交土地增值税 217108应交城市维护建设税 217109应交房产税 2171010应交土地使用税 2171011应交车船使用税 2171012应交个人所得税 2176其他应交款 217601应交教育费附加 217602应交文化事业建设基金 217603应交堤围防护费 5402主营业务税金及附加 5701所得税 纳税人涉税事项的会计处理主要有以下内容: 一、主营业务收入的税务会计处理 二、非主营业务收入或非经常性的经营收入的税务会计处理 三、企业所得税税务会计处理 四、个人独资企业和合伙企业个人所得税的会计处理 五、代扣代缴税款的税务会计处理 六、其他地方税的税务会计处理 七、其他税务会计处理问题 一、主营业务收入的税务会计处理 主营业务，是指纳税人主要以交通运输、建筑施工、房地产开发、金融保险、邮电通信、文化体育、娱乐、旅游、饮食、服务等行业为本企业主要经营项目的业务，以及以开采、生产、经营资源税应税产品为主要经营项目的业务。 主营业务税金及附加，是指企业在取得上述主营业务收入时应缴纳的营业税、资源税、城市维护建设税、房地产开发企业的土地增值税、教育费附加、文化事业建设基金等。 企业兼营上述业务，会计处理是单独核算兼营业务收入和成本的，其发生的有关税费，按主营业务税金及附加进行税务会计处理。不能单独核算兼营业务收入和成本的，其发生的收入、成本和有关税费按其他业务收入和支出进行税务会计处理。 增值税纳税人缴纳的城市维护建设税、教育费附加按主营业务税金及附加进行税务会计处理。 企业以预收帐款、分期收款方式销售商品、销售不动产、转让土地使用权、提供劳务，建筑施工企业预收工程费，应按《财务会计制度》和税法规定确定收入的实现，并按规定及时计缴税款。 取得主营业务收入计算应交税金及附加时，编制会计分录 缴纳税金和附加时，编制会计分录 资源税纳税人在采购、生产、销售环节的税务会计处理 主营房地产业务企业土地增值税的会计处理 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 取得主营业务收入计算应交税金及附加时，编制会计分录 借:主营业务税金及附加 贷:应交税金--应交营业税 --应交土地增值税 --应交城市维护建设税 贷:其他应交款--应交教育费附加 --应交文化事业建设基金 缴纳税金和附加时，编制会计分录 借:应交税金--应交营业税 --应交资源税 --应交土地增值税 --应交城市维护建设税 借:其他应交款--应交教育费附加 --应交文化事业建设基金 贷:银行存款 资源税纳税人在采购、生产、销售环节的税务会计处理: 1(收购未税矿产品时，编制会计分录 借:材料采购 贷:应交税金--应交资源税 2(自产自用应征资源税产品，在移送使用时，编制会计分录 借:生产成本、制造费用等科目 贷:应交税金--应交资源税 3(取得销售应征资源税产品的收入时，编制会计分录 借:产品销售税金及附加 贷:应交税金--应交资源税 4(缴纳税款时，编制会计分录 借:应交税金--应交资源税 贷:银行存款 主营房地产业务企业土地增值税的会计处理 税法规定，对主营房地产业务的企业，在房地产项目开发中，已发生的不动产销售收入和收到房地 产的预收帐款时，按规定预征土地增值税，项目完全开发完成后再进行清算。住宅预征率为1%， 别墅和豪华住宅预征率为3%。 1(发生销售不动产和收到预收帐款时，按预征率计算出应缴土地增值税时，编制会计分录 借:主营业务税金及附加 贷:应交税金--应交土地增值税 预缴税款时，编制会计分录 借:应交税金--应交土地增值税 贷:银行存款 2(项目竣工结算，按土地增值税的规定计算出实际应缴纳的土地增值税时，对比已预提的土地增 值税，并进行调整。 预提数大于实际数时，编制会计分录 借:主营业务税金及附加 贷:应交税金--应交土地增值税 反之，编制会计分录 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 借:主营业务税金及附加 贷:应交税金--应交土地增值税 调整后的贷方发生额与借方发生额对比的差额，作为办理退补税款的依据。 缴纳税款时，编制会计分录 借:应交税金--应交土地增值税 贷:银行存款 税务机关退还税款时，编制会计分录 借:银行存款 贷:应交税金--应交土地增值税 二、非主营业务收入或非经常性的经营收入的税务会计处理 企业转让无形资产、土地使用权、取得租赁收入，记入“其他业务收入“科目核算，其发生的成本费 用，以及计算提取的营业税等税费记入“其他业务支出“科目核算。 1(取得其他业务收入计算应交税金及附加时，编制会计分录 借:其他业务支出 贷:应交税金--应交营业税 --应交土地增值税 --应交城市维护建设税 贷:其他应交款--应交教育费附加 2(缴纳税金和附加时，编制会计分录 借:应交税金--应交营业税 --应交土地增值税 --应交城市维护建设税 借:其他应交款--应交教育费附加 贷:银行存款销售不动产的会计处理 除房地产开发企业以外的其他纳税人，销售不动产属于非主营业务收入，通过“固定资产清理“科目 核算销售不动产应缴纳的营业税等税费。 1(取得销售不动产属收入时，编制会计分录 借:固定资产清理 贷:应交税金--应交营业税 --应交土地增值税 --应交城市维护建设税 贷:其他应交款--应交教育费附加 2(缴纳税金和附加时，编制会计分录 借:应交税金--应交营业税 --应交土地增值税 --应交城市维护建设税 借:其他应交款--应交教育费附加 贷:银行存款 三、企业所得税税务会计处理 根据《企业所得税暂行条例》的规定，企业所得税按年计算，分月或分季预缴。按月预缴、年终汇 算清缴所得税的会计处理如下 企业对外投资收益和从联营企业分回税后利润计算补缴所得税的税务会计处理 上述会计处理完成后，将“所得税“借方余额结转“本年利润“时，编制会计分录 所得税减免的会计处理 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 对以前年度损益调整事项的会计处理 企业清算的所得税的会计处理 采用“应付税款法“进行纳税调整的会计处理 采用“纳税影响会计法“进行纳税调整的会计处理 根据《企业所得税暂行条例》的规定，企业所得税按年计算，分月或分季预缴。按月预缴、年终汇算清缴所得税的会计处理如下: 1(按月或按季计算应预缴所得税额和缴纳所得税时，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 借:应交税金--应交企业所得税 贷:银行存款 2(年终按自应纳税所得额进行年度汇算清缴时，计算出全年应纳所得税额，减去已预缴税额后为应补税额时，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 3(根据税法规定，乡镇企业经税务机关审核批准，准予在应缴纳所得税额中扣除10%作为补助社会性支出。计提“补助社会性支出“时，编制会计分录 借:应交税金--应交企业所得税 贷:其他应交款--补助社会性支出 非乡镇企业不需要作该项会计处理。 4(缴纳年终汇算清应缴税款时，编制会计分录 借:应交税金--应交企业所得税 贷:银行存款 5(年度汇算清缴，计算出全年应纳所得税额少于已预缴税额，其差额为多缴所得税额，在未退还多缴税款时，编制会计分录 借:其他应收款--应收多缴所得税款 贷:所得税 经税务机关审核批准退还多缴税款时，编制会计分录 借:银行存款 贷:其他应收款--应收多缴所得税款 对多缴所得税额不办理退税，用以抵缴下年度预缴所得税时，在下年度编制会计分录 借:所得税 贷:其他应收款--应收多缴所得税款 企业对外投资收益和从联营企业分回税后利润计算补缴所得税的税务会计处理。 按照税法规定，企业对外投资收益和从联营企业分回税后利润，如投资方企业所得税税率高于被投资企业或联营企业的，投资方企业分回的税后利润应按规定补缴所得税。其会计处理如下: 1(根据企业所得税有关政策规定，在确认投资收益或应分得联营企业税后利润后，计算出投资收益或联营企业分回的税后利润应补缴的企业所得税额并缴纳时，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 借:应交税金--应交企业所得税 贷:银行存款 上述会计处理完成后，将“所得税“借方余额结转“本年利润“时，编制会计分录 借:本年利润 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 贷:所得税 “所得税“科目年终无余额。 所得税减免的会计处理 企业所得税的减免分为法定减免和政策性减免。法定减免是根据税法规定公布的减免政策，不需办理审批手续，纳税人就可以直接享受政策优惠，其免税所得不需要计算应纳税款，直接结转本年利润，不作税务会计处理。政策性减免是根据税法规定，由符合减免所得税条件的纳税人提出申请，经税务机关按规定的程序审批后才可以享受减免税的优惠政策。政策性减免的税款，实行先征后退的原则。在计缴所得税时，按上述有关会计处理编制会计分录，接到税务机关减免税的批复后，申请办理退税，收到退税款时，编制会计分录 借:银行存款 贷:应交税金--应交企业所得税 将退还的所得税款转入资本公积: 借:应交税金--应交企业所得税 贷:资本公积 对以前年度损益调整事项的会计处理: 假如上年度年终结帐后，于本年度发现上年度所得税计算有误，应通过损益科目“以前年度损益调整“进行会计处理。 “以前年度损益调整“科目的借方发生额，反映企业以前年度多计收益、少计费用而调整的本年度损益数额;贷方发生额反映企业以前年度少计收益、多计费用而需调整的本年度损益数额。根据税法规定，纳税人在纳税年度内应计未计、应提未提的扣除项目，在规定的纳税申期后发现的，不得转移以后年度补扣。但多计多提费用和支出，应予以调整。 1(企业发现上年度多计多提费用、少计收益时，编制会计分录 借:利润分配--未分配利润 贷:以前年度损益调整 2(本年未进行结帐时，编制会计分录 借:以前年度损益调整/贷:本年利润 企业清算的所得税的会计处理: 清算是指由于企业破产、解散或者被撤销，正常的经营活动终止，依照法定的程序收回债权、清偿债务，分配剩余财产的行为。按照税法规定，纳税人依法进行清算时，其清算所得，应当按规定缴纳企业所得税。 1(对清算所得计算应缴所得税和缴纳税时，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 借:应交税金--应交企业所得税 贷:银行存款 2(将所得税结转清算所得时，编制会计分录 借:清算所得/贷:所得税 采用“应付税款法“进行纳税调整的会计处理: 1(对永久性差异的纳税调整的会计处理。永久性差异是指按照税法规定的不能计入损益的项目在会计上计入损益，从而导致了会计利润与按税法计算的应纳税所得额不一致而产生的差异。 按照调增的永久性差异的所得额计算出应缴所得税时，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 期未结转企业所得税时: 借:本年利润 贷:所得税 2(对时间性差异的纳税调整的会计处理。时间性差异是指由于收入项目或支出项目在会计上计入损益的时间和税法规定不一致所形成的差异。 按当期应调整的时间性差异的所得额，计算出应缴所得税时，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 期未结转企业所得税时，编制会计分录 借:本年利润 贷:所得税 采用“纳税影响会计法“进行纳税调整的会计处理: 1(对永久性差异纳税调整的会计处理，按照调增的永久性差异的所得额计算出应缴纳所得税时，编制会计分录 借:所得税 贷:应交税金--应交所得税 期未结转所得税时，编制会计分录 借:本年利润 贷:所得税 2(对时间性差异纳税调整的会计处理。将调增的时间性差异的所得额加上未调整前的利润总额计算出应缴纳的所得税与未调整前的利润总额计算出的所得税对比，将本期的差异额在“递延税款“科目中分期递延和分配，到发生相反方向影响时，再进行相反方向的转销，直到递延税款全部递延和转销完毕。当当期调增的时间性差异的所得额加上未调整前利润总额计算出应缴所得税大于未调整前的利润总额计算出的所得税时，编制会计分录 借:所得税 借:递延税款 贷:应交税金--应交企业所得税 反之，编制会计分录 借:所得税 贷:应交税金--应交企业所得税 贷:递延税款 期未结转所得税时: 借:本年利润 贷:所得税 四、个人独资企业和合伙企业个人所得税的会计处理: 个人独资企业和合伙企业投资者个人所得税的会计处理，与企业所得税的会计处理基本相同。 企业缴纳经营所得个人所得税使用“所得税“科目和“应交税金--应交个人所得税“科目; 个人投资者按月支取个人收入不再在“应付工资“科目处理，改按以下进行会计处理: 支付时，编制会计分录 借:其他应收款--预付普通股股利 贷:银行存款 年度终了进行利润分配时，编制会计分录 借:利润分配--应付普通股股利 贷:其他应收款--预付普通股股利 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test 五、代扣代缴税款的税务会计处理: 代扣代缴营业税的会计处理: 根据税法规定，建筑施工企业对分包单位进行分包工程结算时，或境外企业向境内企业提供劳务， 在支付劳务费用时，必须履行代扣代缴营业税的义务。 1(扣缴义务人在计算应代扣营业税并缴纳时，编制会计分录 借:应付帐款--×××单位 贷:应交税金--应交营业税 借:应交税金--应交营业税 贷:银行存款 代扣代缴个人所得税的会计处理: 1(代扣代缴本企业员工工资薪金个人所得税时，编制会计分录 借:应付工资 贷:其他应付款--代扣个人所得税 借:其他应付款--代扣个人所得税 贷:银行存款 2(代扣代缴承包承租所得、股息、红利所得个人所得税，查帐计征和带征企业其会计处理相同。 代扣代缴时，编制会计分录 借:利润分配--未分配利润 贷:其他应付款--代扣个人所得税 借:其他应付款--代扣个人所得税 贷:银行存款 3(支付个人劳务所得代扣代缴个人所得税时，编制会计分录 借:有关成本费用科目 贷:其他应付款--代扣个人所得税 贷:银行存款 借:其他应付款--代扣个人所得税 贷:银行存款 4(支付内部职工集资利息代扣代缴个人所得税时，编制会计分录 借:财务费用 贷:其他应付款--代扣个人所得税 贷:银行存款 借:其他应付款--代扣个人所得税 贷:银行存款 六、其他地方税的税务会计处理: 企业缴纳自有自用房地产的房产税、土地使用税，缴纳自有自用车船的车船使用税，缴纳的印花税 在有关费用科目核算。计算并缴纳税款时，编制会计分录 借:治理费用--有关明细科目 贷:应交税金--房产税 --土地使用税 --车船使用税 --印花税 借:应交税金--房产税 --土地使用税 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test --车船使用税 --印花税 贷:银行存款 七、屠宰税的税务会计处理: 企业屠宰应税性畜用作食品加工的原材料时，其应交屠宰税计入原材料，编制会计分录 借:原材料 贷:银行存款、现金 企业屠宰应税性畜自食时，其应交屠宰税由职工福利费支付，编制会计分录 借:应付福利费 贷:银行存款 屠宰场屠宰应税性畜代征屠宰税的会计处理: 向纳税人代征时，编制会计分录 借:银行存款/贷:其他应交款--代征屠宰税 解缴税款时，编制会计分录 借:其他应交款--代征屠宰税贷:银行存款 八、其他税务会计处理问题: 滞纳金、违章罚款和罚金的会计处理: 对各项税收的滞纳金、罚款以及违法经营的罚款、罚金和被没收财物的损失等，不得在税前扣除。发生缴纳滞纳金、罚款、罚金等项目时，编制会计分录 借:利润分配--未分配利润贷:银行存款 企业全部负担或部分负担企业员工个人所得税的会计处理: 对企业全部负担或部分负担员工的个人所得税款，或由于企业没有履行代扣代缴义务，税务部门查补的由扣缴单位负担的个人所得税款，不得在税前扣除。在发生时，编制会计分录 借:利润分配--未分配利润 贷:银行存款 国家税务局查补增值税、消费税、不予抵扣进项税额补征增值税，而附征的城建税、教育费附加，不分所属时期，均在实际缴纳年度记帐。 借:主营业务税金及附加、其他业务支出等科目 贷:应交税金--应交城建税 贷:其他应交款--应交教育费附加 地方税务局查补的营业税而附征的城建税、教育费附加应分别处理。 已在查增利润中抵减了应补征的城建税、教育费附加后，再计算补缴所得税时，编制会计分录 借:利润分配--未分配利润 贷:应交税金--应交城建税 贷:其他应交款--应交教育费附加 假如无查增利润，只是查增营业税而附征的城建税、教育费附加的，则不分所属时期，均在实际缴纳年度记帐。编制会计分录 借:主营业务税金及附加、其他业务支出等科目 贷:应交税金--应交城建税贷:其他应交款--应交教育费附加 自查发现因少提增值税、消费税、营业税而附加的城建税、教育费附加，在补提时不分所属时期统一在补提年度记帐。编制会计分录 借:主营业务税金及附加、其他业务支出等科目 贷:应交税金--应交城建税 贷:其他应交款--应交教育费附加 Ellipticity of elbow pipes with diameters less than or equal to 150 mm must be not greater than 8% diameter of 200 mm or less shall not be greater than 6%. Wall thickness of the pipe wall thinning rate must not exceed the original 15%. Crease roughness: diameter 125 mm or less, shall not exceed 3 mm diameter less than or equal to 200 mm, not more than 4 mm. 7.3.9 simmering bending production of square steel tube extension, to use the whole tube bending. Interface if necessary, the welding position should be located in the middle of the vertical arm. 7.3.10 install expansion joints should be done. If design is not required, pipe compensator lengthen should conform to the requirements in the following table: square scale length δ x is equal to 1/2. Pre stretch tolerance: casing + 5 mm, +10 mm. 7.3.11 pipe form, location, spacing shall meet the design and specifications. 7.3.12 piping on back or return pipe at higher levels of the upper to automatic valve to install a drain valve below the horizontal parts. 7.3.13 supports and hangers of checks and the number 1) hanger installed must be checked before installation of supports and hangers part models, specifications of springs setting values, whether the materials meet the requirements of drawings and documents; 2) supports and hangers of material, size and accuracy shall conform to the provisions of the design drawings, material technical requirements should be consistent with national standards, industry standards and technical requirements related to the alloy spectrum review should be carried out; 3) pipe supports and hangers part plant product quality certificate for each variable spring supports, constant support hangers, dampers, damper function, there should be factory calibrated test