本文選題：農(nóng)副產(chǎn)品加工 + 加工企業(yè)　； 參考：《中國審計》2007年17期

【摘要】：正 農(nóng)副產(chǎn)品加工,是指加工企業(yè)以收購種植業(yè)、養(yǎng)殖業(yè)、林業(yè)、牧業(yè)、水產(chǎn)業(yè)生產(chǎn)的各種植物,動物的初級產(chǎn)品為原料,經(jīng)過初級加工或者深加工,生產(chǎn)出成品以供出售的商業(yè)活動。此類企業(yè)在原料收購時多以稅務(wù)機關(guān)核發(fā)的農(nóng)副產(chǎn)品收購專用發(fā)票為收購憑證,一般以13%的低稅率來核算增值稅。在對農(nóng)副產(chǎn)品加工企業(yè)審計調(diào)查中發(fā)現(xiàn),此類企業(yè)在財務(wù)管理、稅款征收上存在
[Abstract]:"proper agricultural and sideline product processing" means that the processing enterprise uses the primary products of various plants and animals produced by the farming, farming, forestry, animal husbandry and aquaculture industries as raw materials, after primary processing or deep processing, A commercial activity in which a finished product is produced for sale. Such enterprises in the acquisition of raw materials to tax authorities issued by the purchase of agricultural and sideline products purchase invoices as acquisition vouchers, generally with a low tax rate of 13% to calculate value-added tax. In the audit investigation of agricultural and sideline products processing enterprises, it is found that such enterprises exist in financial management and tax collection.
【作者單位】： 安徽省亳州市譙城區(qū)審計局;
【分類號】：F239.4
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本文編號：1842567