【摘要】：目前相關(guān)教材對于委托加工應(yīng)稅消費品業(yè)務(wù)的會計處理,在發(fā)出材料,支付加工費、增值稅和消費稅以及加工收回驗收入庫等環(huán)節(jié)大致相同,但缺乏對收回消費品后續(xù)業(yè)務(wù)會計核算的涉及,會計準則中也沒有對此做出具體規(guī)定。本文對新稅法下委托加工應(yīng)稅消費品收回后的業(yè)務(wù)處理進行探討,以期對實務(wù)工作者提供參考。
[Abstract]:At present, the accounting treatment of entrusted processing of taxable consumer goods in relevant teaching materials is roughly the same in issuing materials, paying processing fees, value-added tax and consumption tax, and processing, receiving and accepting storage, and so on. However, there is a lack of accounting for the subsequent business of recovering consumer goods, and there are no specific provisions in the accounting standards. This paper probes into the business treatment of entrusted processing of taxable consumer goods after recovery under the new tax law in order to provide reference for practical workers.
【作者單位】： 鄭州成功財經(jīng)學(xué)院管理學(xué)系;
【分類號】：F812.42;F275;D922.22

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1 劉志國;;委托加工應(yīng)稅消費品收回后的會計處理[J];財會月刊;2013年03期

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本文編號：2321973