分期收款确认收入会计与税法的差别（The difference between income accounting and tax law by installment payment）.docVIP

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分期收款确认收入会计与税法的差别（The difference between income accounting and tax law by installment payment）.doc

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分期收款确认收入会计与税法的差别（The difference between income accounting and tax law by installment payment）

分期收款确认收入会计与税法的差别（The difference between income accounting and tax law by installment payment） Installment sales income Accounting rules: Specific terms of the contract or agreement sales of goods need to postpone payment, such as instalment sales, with the financial nature essence (usually more than 3 years), shall be in accordance with the present value of the consideration receivable under the contract or agreement to determine the fair value. The difference between the price stipulated in the contract or agreement and its fair value, should be in the period of the contract or agreement, the amount of amortization at amortized cost of receivables and the real interest rate calculation, reducing the financial costs. The provisions of the tax law The implementation of the income tax law of the following production business regulations of the twenty-third enterprises can be realized out of the income of staging: (a) the goods sold by installments, in accordance with the date of receipt of the contract confirmation of the implementation of income; [example] 1 January 1, 2007, a company uses the installment to company B a large commodity sales contract, excluding VAT sales price of 9 million yuan, three times a year in December 31st for charge. If the goods are sold in the way, excluding VAT sales price of 8 million 100 thousand yuan. The total carrying value of the goods is 6 million. If do not consider the value-added tax. 2007 is the companys tax rate is 33%, from January 1, 2008 onwards, the applicable tax rate changed to 25%. Accounting: 2007: January 1st Borrow: long-term receivables 900 Loan: the main business income of 810 The unrealized financing income 90 At the same time, transfer cost of main business. Borrow: main business cost 600 Loan: inventory of goods 600 To December 31st Borrow: bank deposit 300 Loan: long-term receivables 300 At the same time, the need for amortization of unrecognized financing income, assuming the actual interest rate method, the a