从税收立场解析发出商品的核算(国外英语资料).docVIP

从税收立场解析发出商品的核算(国外英语资料) From the tax position analysis, the accounting of goods issued W December 2008 03, 17:52:39 editor: Kimoka source: Jiangsu national tax network I. The accounting of goods issued by enterprises Because of the more and more intense market competition, some products have changed from the sellers market to the buyers market. The number of large stores, supermarkets, usually in order to maintain good relationships tend to purchase and sale of enterprises in the sale of goods, to one or several months before issuing reconciliation settlement, and the use of this month 30 days or 90 days or even longer means occupy the upstream enterprise funds, so that the upper reaches of these enterprises the use of funds difficult. At the same time, if the upstream enterprises in the sales contract signed the agreement and improper financial processing is not clear, will not be downstream of the enterprise to take the payment of funds, there may be related to the turnover tax and income tax funds, this is undoubtedly a very troublesome problem of upstream enterprises. At present, the author knows that most of the upstream enterprises begin with the way of dealing with this part of sales, and make the following analysis from the tax position. If an enterprise sends a batch of goods to a shopping mall, the store will receive 1 million yuan in the month after receipt of the goods, and the rest can be confirmed only 90 days later. The goods are free of tax, and the sales amount is 2 million yuan, the cost is 1 million 600 thousand yuan. There are three general ways to deal with the above-mentioned issues: Mode 1: when the goods are issued, invoice is issued and revenue is confirmed Accounting treatment: Accounts receivable 2 million 340 thousand Credit: main business income 2 million Tax payable - VAT payable - sales tax 340 thousand The cost of main business is 1 million 600 thousand Commodity 1 million 600 thousand The taxation of goods; the appropriation of funds: