四类收入的财税处理差异分析（Analysis of fiscal and tax differences in four types of income）.docVIP

下载本文档

2
0
约9.99千字
约 10页
2017-09-05 发布于河南
举报
版权申诉

四类收入的财税处理差异分析（Analysis of fiscal and tax differences in four types of income）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

四类收入的财税处理差异分析（Analysis of fiscal and tax differences in four types of income）

四类收入的财税处理差异分析（Analysis of fiscal and tax differences in four types of income） I. accounting and tax handling of goods sold by installments [example] in January 1, 2009, a company sold a large set of equipment to a B company by installments, with a contractual sale price of 20 million yuan, or 5 points, equal to December 31st. The cost of the large equipment is 15 million 600 thousand yuan. In the selling mode, the large-scale equipment sales price of 16 million yuan. Suppose a company issues the VAT invoice when it issues the goods, the value-added tax is 3 million 400 thousand yuan, and the value added tax is 3 million 400 thousand yuan. 1. accounting treatment Goods sold for installments (usually over 3 years) should be recognized on the basis of the fair value of the receivable (or current price). The difference between the contract receivable or the agreed price and the fair value of the receivable is recognized as unrealized financing gains. A company shall confirm the commodity sales income amounted to 16 million yuan, the next 5 years, the present value is equal to the cash payments under the receivables amount, using the interpolation method to calculate the discount rate is 7.93% (omitted). (1) when sales were realized in January 1, 2009 (10000 yuan, the same below) Term: 2000 of long-term receivables (contract receivable or agreed price) Bank deposits 340 Credit: the main business income of 1600 (fair value of the receivable price) Tax payable - payable VAT (output tax) 340 Unrealized financing gains 400 The cost of main business is 1560 Commodity 1560 (2) when the goods were collected on December 31, 2009 Bank account 400 Long term receivables 400 Borrow: unrealized financing gains 126.88 Credit: finance costs 126.88 Note: the unrealized financing income amortization amount in each period (= every period of long-term receivables beginning balance and unrealized financing income at the beginning of the year) * real interest rates, the unrealized financing