公司收到收据可以入账吗

公司收到收据可以入账吗 公司收到收据可以入账吗, 【问】公司收到收据可以入账吗, 【答】这个问题是实务中经常遇到的，也是初学者比较棘手的问题。收据是否能入账，要具体分析: 修改后的《中华人民共和国发票管理办法》作出如下规定:“第十九条销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票;特殊情况下，由付款方向收款方开具发票。第二十条所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。取得发票时，不得要求变更品名和金额。第二十一条不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒收。”我想收据不能入账的理解应该是从此而来。 从经上规定可以看出“所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。”也就是说，企业在采购及经营活动中应该取得发票，否则不得入账。 根据多年的从业经历，本人对此作了总结，初学者可以参考:反涉及损益的项目，必须取得正式发票，否则不能所得税税前列入(也就是常说的不能入账)，这一点比较容易理解，所有费用均需要发票，所有采购(最后要转入生产成本、销售成本)也需要取得发票;其次涉及资产增加的项目也需要取得正式发票，比如原料采购、进货需要正式发票，再比如购买机器设备带来资产的增加，从长期看固定资产通过折旧的形式进入费用，所得税税前抵扣，也需要取得正式发票，同理无形资产、长期待摊费用等均需取得发票。其他方面收据是可以记账的，比如付款业务:某公司一次性购入100万元商品，第一次付款50万元，第二次付款50万元。第二次的付款已没有发票作为原始凭证了，这时候收据是可以作为原始凭证的。 一些特殊项目需要注意:一些特殊的收据也是可以入账的，比如国家行政机关的行政收费、行政罚没收据也可以入账的。 收据能不能入账，实际是能不能企业所得税税前列支的问题，如果确实无法取得正式发票，我的看法是，收据也可以作为原始凭证记账，但不能税前列支，在申报企业所得税时予以剔除。 会计核算中怎样规避税务风险 我们在对一些公司进行年度会计报表审计时，发现很多公司存在一些共性的会计核算不，潜在税务风险较大的问题，在此进行分析列示，希望引起贵公司关注，并尽力规范会计核算，规避税务风险。 1、公司出资购买房屋、汽车，权利人却写成股东，而不是付出资金的单位; to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 2、帐面上列示股东的应收账款或其他应收款; 3、成本费用中公司费用与股东个人消费混杂在一起不能划分清楚; 按照《个人所得税法》及国家税务总局的有关规定，上述事项视同为股东从公司分得了股利，必须代扣代缴个人所得税，相关费用不得计入公司成本费用，从而给公司带来额外的税负。 4、外资企业仍按工资总额的一定比例计提应付福利费，且年末帐面保留余额; 5、未成立工会组织的，仍按工资总额一定比例计提工会经费，支出时也未取得工会组织开具的专用单据; 6、不按《计税》规定的标准计提固定资产折旧，在申报企业所得税时又未做纳税调整，有的公司存在跨纳税年度补提折旧(根据相关税法的规定成本费用不得跨期列支); 7、生产性企业在计算成品成本、生产成本时，记帐凭证后未附料、工、费耗用清单，无计算依据; 8、计算产品(商品)销售成本时，未附销售成本计算表; 9、在以现金方式支付员工工资时，无员工签领确认的工资单，工资单与用工合同、社保清单三者均不能有效衔接; 10、开办费用在取得收入的当年全额计入当期成本费用，未做纳税调整; 11、未按权责发生制的原则，没有依据的随意计提期间费用;或在年末预提无合理依据的费用; 12、商业保险计入当期费用，未做纳税调整; 13、生产性企业原材料暂估入库，把相关的进项税额也暂估在内，若该批材料当年耗用，对当年的销售成本造成影响; 14、员工以发票定额报销，或采用过期票、连号票或税法限额(如餐票等)报销的发票。造成这些费用不能税前列支; 15、应付款项挂帐多年，如超过三年未偿还应纳入当期应纳税所得额，但企业未做纳税调整; 上述4,15项均涉及企业所得税未按《企业所得税条例》及国家税务总局的相关规定计征，在税务稽查时会带来补税、罚税加收滞纳金的风险。 16、增值税的核算不规范，未按规定的产品分项分栏目记帐，造成增值税核算混乱，给税务检查时核实应纳税款带来麻烦; 17、运用“发出商品”科目核算发出的存货，引起缴纳增值税时间上的混乱，按照增值税条例规定，商品(产品)发出后，即负有纳税义务(不论是否开具发票); 18、研发部领用原材料、非正常损耗原材料，原材料所负担的进项税额并没有做转出处理; 19、销售废料，没有计提并缴纳增值税; to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 20、对外捐赠原材料、产成品没有分解为按公允价值对外销售及对外捐赠两项业务处理。 上述16,20项均涉及企业增值税未按《增值税暂行条例》及国家税务总局的相关规定计提销项税、进行进项税转出及有关增值税的其他核算，在税务稽查时会带来补税、罚款及加收滞纳金的风险。 21、公司组织员工旅游，直接作为公司费用支出，未合并入工资总额计提并 缴纳个人所得税。 22、很多公司财务人员忽视了印花税的申报(如资本印花税、运输、租赁、购销合同的印花税等)，印花税的征管特点是轻税重罚。 23、很多公司财务人员忽视了房产税的申报，关联方提供办公场地、生产场地给企业使用，未按规定申报房产税，在税务稽查时会带来补税、罚款及加收滞纳金的风险。 修改后的个人所得税法及政策汇编 一、个税概述 个人所得税是调整征税机关与自然人,居民、非居民人,之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。凡在中国境内有住所～或者无住所而在中国境内居住满一年的个人～从中国境内和境外取得所得的～以及在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人～从中国境内取得所得的～均为个人所得税的纳税人。2011年6月底～十一届全国人大常委会通过了修改个人所得税法的决定～2011年9月1日开始个税免征额调至3500元。 二、最新出台的个人所得税法规 中华人民共和国主席令第四十八号 中华人民共和国个人所得税法 国务院关于修改《中华人民共和国个人所得税法实施条例》的决定 财政部、国家税务总局关于调整个体工商户业主个人独资企业和合伙企业自然人投资者个人所得税费用扣除标准的 国家税务总局关于代开货物运输业发票个人所得税预征率问题的公告 国家税务总局关于贯彻执行修改后的个人所得税法有关问题的公告 三、个税计算 国务院公布新个税法实施条例 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 自9月1日起实施，条例规定了减除必要费用和附加减除费用标准 综合新华社电国务院总理温家宝近日签署第600号国务院令，公布修改后的《中华人民共和国个人所得税法实施条例》。 条例规定，本条例是根据《中华人民共和国个人所得税法》的规定制定。 《中华人民共和国个人所得税法》第六条规定，对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。 条例规定，《中华人民共和国个人所得税法》第六条中所说每一纳税年度的收入总额，是指纳税义务人按照承包经营、承租经营合同规定分得的经营利润和工资、薪金性质的所得;所说的减除必要费用，是指按月减除3500元。 《中华人民共和国个人所得税法》第六条规定，对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用，附加减除费用适用的范围和标准由国务院规定。 条例规定，《中华人民共和国个人所得税法》第六条中所说附加减除费用，是指每月在减除3500元费用的基础上，再减除1300元的标准。 该条例自2011年9月1日起实施。 附:工资、薪金所得适用税率表 个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用税率表 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 四、新个税相关实务 新个人所得税法实施条例主要有哪些变化 9月1日起施行的个人所得税法实施条例较老税法而言，主要有哪些变化,包括四个方面:一是减除费用标准由2000元/月提高到3500元/月;二是调整了工薪所得税率结构，由9级调整为7级，取消了15%和40%两档税率，将最低的一档税率由5%降为3%;三是调整了个体工商户生产经营所得和承包承租经营所得税率级距;四是纳税期限由7天改为15天。 个人所得税法修改的几个焦点问题 国务院在提请审议个人所得税法修正案草案的议案中提出，此次修改法律的另一个目的是“加大税收调节收入分配力度”。虽然提高起征点和调整税率在一定程度上可以调节收入差距，但是，在目前的税收机制下，我们将征税目标过多地集中于工资薪金所得，而没有将重点集中于股票、红利、不动产转移所得等，更没有指向高收入者的不透明收入，导致了个人所得税税收总额60%以上来源于中低收入者的工资薪金所得。但是对真正的高收入者来说，其主要收入来源往往是财产收入和其他隐性收入，这些收入反而长期不缴税，这是造成收入差距不断拉大的主要原因之一。 财政部、国家税务总局关于专项用途财政性资金企业所得税处理问题的通知 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局，新疆生产建设兵团财务局: 根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》(国务院令第512号，以下简称实施条例)的有关规定，经国务院批准，现就企业取得的专项用途财政性资金企业所得税处理问题通知如下: 一、企业从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征税收入，在计算应纳税所得额时从收入总额中减除: (一)企业能够提供规定资金专项用途的资金拨付文件; to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides (二)财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求; (三)企业对该资金以及以该资金发生的支出单独进行核算。 二、根据实施条例第二十八条的规定，上述不征税收入用于支出所形成的费用，不得在计算应纳税所得额时扣除;用于支出所形成的资产，其计算的折旧、摊销不得在计算应纳税所得额时扣除。 三、企业将符合本通知第一条规定条件的财政性资金作不征税收入处理后，在5年(60个月)内未发生支出且未缴回财政部门或其他拨付资金的政府部门的部分，应计入取得该资金第六年的应税收入总额;计入应税收入总额的财政性资金发生的支出，允许在计算应纳税所得额时扣除。 四、本通知自2011年1月1日起执行。 财政部国家税务总局 二?一一年九月七日 国家税务总局关于逾期增值税扣税凭证抵扣问题的公告 为保障纳税人合法权益，经国务院批准，现将2007年1月1日以后开具的增值税扣税凭证未能按照规定期限办理认证或者稽核比对(以下简称逾期)抵扣问题公告如下: 一、对增值税一般纳税人发生真实交易但由于客观原因造成增值税扣税凭证逾期的，经主管税务机关审核、逐级上报，由国家税务总局认证、稽核比对后，对比对相符的增值税扣税凭证，允许纳税人继续抵扣其进项税额。 增值税一般纳税人由于除本公告第二条规定以外的其他原因造成增值税扣税凭证逾期的，仍应按照增值税扣税凭证抵扣期限有关规定执行。 本公告所称增值税扣税凭证，包括增值税专用发票、海关进口增值税专用缴款书和公路内河货物运输业统一发票。 二、客观原因包括如下类型: (一)因自然灾害、社会突发事件等不可抗力因素造成增值税扣税凭证逾期; (二)增值税扣税凭证被盗、抢，或者因邮寄丢失、误递导致逾期; (三)有关司法、行政机关在办理业务或者检查中，扣押增值税扣税凭证，纳税人不能正常履行申报义务，或者税务机关信息系统、网络故障，未能及时处理纳税人网上认证数据等导致增值税扣税凭证逾期; (四)买卖双方因经济纠纷，未能及时传递增值税扣税凭证，或者纳税人变更纳税地点，注销旧户和重新办理税务登记的时间过长，导致增值税扣税凭证to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 逾期; (五)由于企业办税人员伤亡、突发危重疾病或者擅自离职，未能办理交接手续，导致增值税扣税凭证逾期; (六)国家税务总局规定的其他情形。 三、增值税一般纳税人因客观原因造成增值税扣税凭证逾期的，可按照本公告附件《逾期增值税扣税凭证抵扣管理办法》的规定，申请办理逾期抵扣手续。 四、本公告自2011年10月1日起执行。 特此公告。 附件:逾期增值税扣税凭证抵扣管理办法 国家税务总局 二?一一年九月十四日 附件 逾期增值税扣税凭证抵扣管理办法 一、增值税一般纳税人发生真实交易但由于客观原因造成增值税扣税凭证逾期的，可向主管税务机关申请办理逾期抵扣。 二、纳税人申请办理逾期抵扣时，应报送如下资料: (一)《逾期增值税扣税凭证抵扣申请单》; (二)增值税扣税凭证逾期情况说明。纳税人应详细说明未能按期办理认证或者申请稽核比对的原因，并加盖企业公章。其中，对客观原因不涉及第三方的，纳税人应说明的情况具体为:发生自然灾害、社会突发事件等不可抗力原因的，纳税人应详细说明自然灾害或者社会突发事件发生的时间、影响地区、对纳税人生产经营的实际影响等;纳税人变更纳税地点，注销旧户和重新办理税务登记的时间过长，导致增值税扣税凭证逾期的，纳税人应详细说明办理搬迁时间、注销旧户和注册新户的时间、搬出及搬入地点等;企业办税人员擅自离职，未办理交接手续的，纳税人应详细说明事情经过、办税人员姓名、离职时间等，并提供解除劳动关系合同及企业内部相关处理决定。 (三)客观原因涉及第三方的，应提供第三方证明或说明。具体为:企业办税人员伤亡或者突发危重疾病的，应提供公安机关、交通管理部门或者医院证to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 明;有关司法、行政机关在办理业务或者检查中，扣押增值税扣税凭证，导致纳税人不能正常履行申报义务的，应提供相关司法、行政机关证明;增值税扣税凭证被盗、抢的，应提供公安机关证明;买卖双方因经济纠纷，未能及时传递增值税扣税凭证的，应提供卖方出具的情况说明;邮寄丢失或者误递导致增值税扣税凭证逾期的，应提供邮政单位出具的说明。 (四)逾期增值税扣税凭证电子信息; (五)逾期增值税扣税凭证复印件(复印件必须整洁、清晰，在凭证备注栏注明“与原件一致”并加盖企业公章，增值税专用发票复印件必须裁剪成与原票大小一致)。 三、由于税务机关自身原因造成纳税人增值税扣税凭证逾期的，主管税务机关应在上报文件中说明相关情况。具体为，税务机关信息系统或者网络故障，未能及时处理纳税人网上认证数据的，主管税务机关应详细说明信息系统或网络故障出现、持续的时间，故障原因及表现等。 四、主管税务机关应认真审核纳税人所报资料，重点审核纳税人所报送资料是否齐全、交易是否真实发生、造成增值税扣税凭证逾期的原因是否属于客观原因、第三方证明或说明所述时间是否具有逻辑性、资料信息是否一致、增值税扣税凭证复印件与原件是否一致等。 主管税务机关审核无误后，应向上级税务机关正式上报，并将增值税扣税凭证逾期情况说明、第三方证明或说明、逾期增值税扣税凭证电子信息、逾期增值税扣税凭证复印件逐级审核后上报至国家税务总局。 五、国家税务总局将对各地上报的资料进行审核，并对逾期增值税扣税凭证信息进行认证、稽核比对，对资料符合条件、稽核比对结果相符的，通知省税务机关允许纳税人继续抵扣逾期增值税扣税凭证上所注明或计算的税额。 六、主管税务机关可定期或者不定期对已抵扣逾期增值税扣税凭证进项税额的纳税人进行复查，发现纳税人提供虚假信息，存在弄虚作假行为的，应责令纳税人将已抵扣进项税额转出，并按《中华人民共和国税收征收管理法》的有关规定进行处罚。 附表:1.逾期增值税扣税凭证抵扣申请单 2.逾期增值税扣税凭证电子信息格式 分送:各省、自治区、直辖市和计划单列市国家税务局、地方税务局 会计月末做账需做的准备工作 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 一般企业月末做账所需的准备工作有以下几个方面: (一)现金、银行存款明细核对 货币资金是企业最容易出现问题的资产，因此企业每月都应认真核对每笔款项的进出记录。月底打出银行对账单同企业银行明细账认真核对往来，对存在出入的地方及时处理，确保银行账务明确。 在工作实务中，多数企业的银行账务都存在出入，不能与实际业务相吻合，有时因为处理不当导致月底银行账面余额出现负数，所以每月结账前的银行核对是很必要的，发现问题及时处理。 归集当月所有费用单据和费用项目，确定账面有足够现金能够支付，防止账面现金余额出现负数。 (二)业务往来核对 将本月入账进项和销项发票仔细核对，确定每张发票的结算方式，是现金结算的索要收据证明，是银行结算的应取得对应的银行结算凭据，是往来挂账的按号入座认真入账。 (三)存货成本核算 每月做账前最好将上月底账面库存商品的名称、单价、金额详细列出，结合当月销售发票和进项发票的开票信息，计算入账后账面存货成本变动对利润的影响，不要盲目的认证发票和领用存货，导致账面库存出现负数或成本变动浮动太大，影响当期利润。 根据当月销售情况，及时收集存货出入库单据，计算产品成本或销售成本，估算当月利润。 业务招待费的财税处理技巧 业务招待费是指企业在经营管理等活动中用于接待应酬而支付的各种费用，主要包括业务洽谈、产品推销、对外联络、公关交往、会议接待、来宾接待等所发生的费用，例如招待饭费、招待用烟茶、交通费等。新《企业所得税法实施条例》改变了以前的扣除比例，业务招待费作为企业生产、经营业务的合理费用，会计制度规定可以据实列支，税法规定在一定的比例范围内可在所得税前扣除，超过标准的部分不得扣除。 一、业务招待费的列支范围 在业务招待费的范围上，不论是财务会计制度还是新旧税法都未给予准确的界定。在税务执法实践中，招待费具体范围如下:(1)企业生产经营需要而宴请或工作餐的开支。(2)企业生产经营需要赠送纪念品的开支。(3)企业生产经营需要而发生的旅游景点参观费和交通费及其他费用的开支。(4)企业生产经营需要而发生的业务关系人员的差旅费开支。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 二、业务招待费的会计处理 会计制度对业务招待费正确的会计处理应当计人“管理费用”的二级科目“业务招待费”，但这只是一般性的规定。根据“划分收益性支出与资本性支出原则”、“实际成本原则”、“配比原则”等会计核算的一般原则，对如企业在筹建期间发生的业务招待费按会计制度应计入“长期待摊费用——开办费”，现行企业会计制度对开办费应当在开始生产经营，取得营业收入时停止归集，并应当在开始生产经营的当月起一次计人生产经营当月的损益。 三、业务招待费的税务处理 《企业所得税法》第八条规定，企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。《企业所得税法实施条例》第四十三条进一步明确，企业发生的与生产经营有关的业务招待费支出按照发生额的60,扣除，但最高不得超过当年销售(营业收入的5‰，也就是说，税法采用的是“两头卡”的方式。一方面，企业发生的业务招待费只允许列支60,，是为了区分业务招待费中的商业招待和个人消费，通过一个统一的比例，将业务招待费中的个人消费部分去掉;另一方面，最高扣除额限制为当年销售(营业)收入的5‰，这是用来防止有些企业为不调增40,的业务招待费，采用多找餐费发票甚至假发票冲账，造成业务招待费虚高的情况。 四、业务招待费会计与税法处理的差异 税法与会计制度的差异主要有: (1)企业在日常经营过程中发生的与生产经营有关的业务招待费按会计规定可据实计入相应的成本费用中，税法规定要按一定比例扣除，形成的永久性差异在企业所得税申报时进行纳税调整。 (2)企业在筹建期间发生的业务招待费计入开办费。会计制度规定，在开始生产经营的当月起一次计入生产经营当月的损益。税法规定从开始生产、经营(包括试生产、试营业)月份的次月起，在不短于5年的期限内分期扣除，形成时间性差异在企业所得税申报时进行纳税调整。 (3)业务招待费的计税基数会计与税法不同，会计上允许扣除的基数是纳税人从事生产经营活动取得的收入(包括主营业务收入和其他业务收入)、补贴收入、视同销售收入、营业外收入。对纳税人从联营企业分回的税后利润或从股份企业分回的股息等，不作为招待费税前扣除的基数。 无形资产的摊销年限在实际工作中怎样执行 发布时间:2011-03-14 摘自:纳税服务网 【问】无形资产的摊销年限在实际工作中怎样执行?对会计核算有什么影响, 【答】根据企业会计准则的规定: to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 无形资产应当自取得当月起在预计使用年限内分期平均摊销，计入损益。如预计使用年限超过了相关合同规定的受益年限或法律规定的有效年限，该无形 资产的摊销年限按如下原则确定: (一) 合同规定受益年限但法律没有规定有效年限的，摊销年限不应超过合同规定的受益年限; (二) 合同没有规定受益年限但法律规定有效年限的，摊销年限不应超过法律规定的有效年限; (三) 合同规定了受益年限，法律也规定了有效年限的，摊销年限不应超过受益年限和有效年限两者之中较短者。 如果合同没有规定受益年限，法律也没有规定有效年限的，摊销年限不应超过10年。 摊销无形资产价值时: 借:管理费用——无形资产摊销 贷:无形资产 无形资产主要的账务处理 发布时间:2011-03-14 摘自:纳税服务网 企业持有的无形资产成本，包括专利权、非专利技术、商标权、著作权、土地使用权等，通过“无形资产”科目核算。本科目可按无形资产项目进行明细核算。 本科目期末借方余额，反映企业无形资产的成本。 无形资产的主要账务处理: (1)企业外购的无形资产，按应计入无形资产成本的金额，借记“无形资产”科目，贷记“银行存款”等科目。 自行开发的无形资产，按应予资本化的支出，借记“无形资产”科目，贷记“研发支出”科目。 购买无形资产: 借:无形资产 贷:银行存款 用固定资产换购无形资产: 借:无形资产 累计折旧 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 贷:固定资产 银行存款 营业外收入 自行研发出的无形资产: 借:无形资产 贷:研发支出 (2)无形资产预期不能为企业带来经济利益的，应按已计提的累计摊销，借记“累计摊销”科目，按其账面余额，贷记“无形资产”科目，按其差额，借记“营 业外支出”科目。已计提减值准备的，还应同时结转减值准备。分录为: 借:营业外支出 贷:无形资产 3)处置无形资产，应按实际收到的金额等，借记“银行存款”等科目，按已计提的累计摊销，借记“累计摊销”科目，按应支付的相关税费及其他费用，贷记“应( 交税费”、“银行存款”等科目，按其账面余额，贷记“无形资产”科目，按其差额，贷记“营业外收入——处置非流动资产利得”科目或借记“营业外支出——处置非流 动资产损失”科目。已计提减值准备的，还应同时结转减值准备。 出售无形资产时: 借:银行存款 700 000 累计摊销 50 000 贷:无形资产 500 000 营业外收入——处置非流动资产利得 215 000 应交税费——应交营业税 35 000 缴纳营业税时: 借:应交税费——应交营业税 35 000 贷:银行存款 35 000 以无形资产加入股东时: to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 借:无形资产 1 500 000 贷:实收资本 1 500 000 注:如合同或协议约定的价值不公允，则应按照公允价值作为投资者投资无形资产的成本。 年度利润预算表 发布时间:2011-01-12 摘自:纳税服务网 度利润预算表 预算编制单位: 单位: 元 月份 1 2 3 4 5 6 7 8 9 10月 11月 12月 合计 项目 月 月 月 月 月 月 月 月 月 一、主营业务收入 减:主营业务成本 减:主营业务税金及附加 二、主营业务利润 减:管理费用 减:营业费用 减:财务费用 三、营业利润 加:其他业务利润 加:投资收益 加:营业外收支净额 减:营业外支出 四:利润总额 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 减:所得税 五、净利润 以旧换新销售如何做账 发布时间:2011-01-12 摘自:纳税服务网 【问】商场以旧换新销售的商品，如何做账,假定换购旧电视，其旧电视价格为1000元，换购的新电视售价为3000元，差值2000元。 【答】以旧换新销售方式，就是企业在销售自己的货物时，有偿收回旧货物的行为。按我国现行增值税法的规定，采取以旧换新方式销售货物的，应按新货物的同期销售价格确定销售额，不得冲减旧货物的收购价格。销售货物与有偿收购旧的货物是两项不同的业务活动，销售额与收购额不能相互抵减。 借:银行存款 2510 (2000+3000×0.17) 材料物资——旧冰箱 1000 贷:主营业务收入——A牌冰箱 3000 应交税费——应交增值税(销项税额) 510 应特别注意的是:收回的旧冰箱不能计算进项税额，因为该商店不是专门从事废旧物资的收购单位。也不应以实际收到价款2510元作为零售价格入账，因为那样就会少记销售收入，偷逃增值税税款。 企业临时工工资的账务处理 发布时间:2011-02-25 摘自:纳税服务网 企业聘用临时工与正式工是一样的，只是雇佣关系长短的区别。 提取时: 借:管理费用等成本费用类科目 贷:应付职工薪酬 支付时: 借:应付职工薪酬 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 贷:库存现金 代扣代缴个人所得税: 如果临工工资在扣除允许扣除的2000元费用后，仍有余额的，应当代扣个人所得税。如月工资2200元，应扣税(2200-2000)×5%=10元。 分录为: 借:应付工资 2200 贷:现金 2190 应交税费——应交个人所得税 10 会计基础:会议费与培训费 发布时间:2011-01-12 摘自:纳税服务网 【问】会议费与培训费在企业所得税扣除时各有什么规定,比如，对于附件资料有什么要求之类，培训费在哪些情况下才能列入职工教育经费? 【解答】会议费与培训费的区别是根据实际业务来判断的，我们先看一下培训费的核算内容，即职工教育经费核算内容: 财建[2006]317规定: (五)企业职工教育培训经费列支范围包括: 1、上岗和转岗培训; 2、各类岗位适应性培训; 3、岗位培训、职业技术等级培训、高技能人才培训; 4、专业技术人员继续教育; 5、特种作业人员培训; 6、企业组织的职工外送培训的经费支出; 7、职工参加的职业技能鉴定、职业资格认证等经费支出; 8、购置教学设备与设施; 9、职工岗位自学成才奖励费用; to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides 10、职工教育培训管理费用; 11、有关职工教育的其他开支。 关于会议费，新法是没有明确会议费扣除需要的原始凭证，原来的规定，按国税发[2000]84号文件规定，会议费证明材料应包括:会议时间、地点、出席 人员、内容、目的、费用标准、支付凭证等。 一般认为，会议时间需要会议通知证明、出席人员需要签到表证明、内容需要会议记录证明，支付凭证需要发票证明。 to West rear, to County Shen Liqun report guerrillas breakout Hou of action situation, boat via Zhejiang wuxing daughter town Shi, six people has a NI surname "spies" (enemy) midway tuogu landing tipsters, away from small town three in Xu, was day Elves Li Taishan Department captured, five people all killed, broken corpse sank Yu River in the. On January 18, 1943, when the Japanese army militiamen arrested 53 people in Wuzhen, transferred to the tomb of the former Japanese military police command (in the "Tai" Jiang Yuan), the 28th in Shenyang North of jade bang massacred them. Hu Maosheng knife wounds woke up in the middle of them, crawling out from the dead, in the tomb of Gao Changhai residents, saved by bing. Such as Hu Maosheng, Gao Changhai is a witness to this tragedy. (B) in memory of "massacre" Xu Youyong yan tomb is the copper law. Copper originally was called Luo yan Tomb, because Eastern Han dynasty distinguished prose poems my father yan Tan bogey was buried in the town's water. Has a long history here, cultural atmosphere, and there are many old houses, and left many people with lofty ideals. Business flourished here, is the hub of four townships of agricultural and sideline products, wine culture has a long history. The outskirts of the town has left, "Huang Chi", originally Yue water hides