太原钢铁增值税流程.docVIP

New List 增值税流程 1 增值税流程 (Interpretations) 2 增值税流程 增值税流程 (Interpretations) Workflow Modeler: Business Process: 增值税流程 Created: 2005-6-17 14:27:56 Changed: 2005-6-21 8:25:36 by Local user:lisy (Owner of local repository) Version: 0 Status: Draft 增值税流程 It includes seven activities: - 按换算系数 计算进项税转出 所有物资采购时的进项税全部进入“应交增值税--进项税”核算，不分生产用料和工程用料，工程使用材料时，相应的进项税转出 - 核算进项税 借：应交税金--应交增值税--进项税额 贷：内行存款 - 核算销项税 借：内行存款 贷：应交税金--应交增值税--销项税 - 汇总单与内 行转帐数核对一致 - 扫描仪扫描认证 汇总进项税金 - 网上纳税申报并打印申报表 - 整理、装订税票抵扣联 按换算系数 计算进项税转出 is the responsibility of 工程管理部门 所有物资采购时的进项税全部进入“应交增值税--进项税”核算，不分生产用料和工程用料，工程使用材料时，相应的进项税转出 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - 工程用料出库分类表 from Input: 工程管理部门 It delivers: - 进项税转出金额 to Activity: 网上纳税申报并打印申报表 Organization: 采购部门 Organization: 工程管理部门 核算进项税 is the responsibility of 采购部门 借：应交税金--应交增值税--进项税额 贷：内行存款 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - Workflow from Activity: 汇总单与内 行转帐数核对一致 It delivers: - Workflow to Activity: 整理、装订税票抵扣联 - 进项税额 to Activity: 网上纳税申报并打印申报表 核算销项税 is the responsibility of 销售部门 借：内行存款 贷：应交税金--应交增值税--销项税 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - 转当月销项的内行凭证 from Input: 销售部门 It delivers: - 销项税额 to Activity: 网上纳税申报并打印申报表 汇总单与内 行转帐数核对一致 is the responsibility of 采购部门 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - 认证金额汇总单 from Activity: 扫描仪扫描认证 汇总进项税金 It delivers: - Workflow to Activity: 核算进项税 扫描仪扫描认证 汇总进项税金 is the responsibility of 采购部门 Each occurrence consumes time: In-Queue Dynamics: unlimited FIFO Out-Queue Dynamics: unlimited FIFO It accepts: - 税票抵扣联 内行凭证 from Input: 采购部门 It delivers: - 认证金额汇总单 to Activity: 汇总单与内 行转帐数核对一致 Organization: 税务部门 网上纳税申报并打印申报表 is the responsibility of 税务部门 Each occurrence consumes time: In-Queue Dynamics: