英国的增值税会计

发布时间：2018-05-10 06:17

本文选题：增值税 + 销售额　；参考：《中国税务》1994年07期

【摘要】：正一、对增值税的一般会计处理英国正式发布并实施有关增值税的会计处理规范,是在1974年。《标准会计实务公告(第五号)》(SS-AP 5)——增值税会计,于1974年4月,由英国会计准则委员会制定并发布。它是英国的增值税纳税人(包括企业和个人)对增值税进行会计处理所依据的会计准则。在英国,增值税是对提供货物或劳务的个体(包括企业和个人)所征收的一个税种。其标准税率为17.5％。增值税的计税基础是销售额。对于销售额,英国的《公司法》中有专门的定义:“销售额”是指企业在正常经营活动中,因提供货物或劳务而实现的收入扣
[Abstract]:First, the general accounting treatment of VAT was officially issued and implemented in the United Kingdom in 1974. < Standard Accounting practice Bulletin (No. 5) > SS-AP 5 /-VAT Accounting, April 1974, Developed and issued by the British Accounting Standards Board. It is the British VAT taxpayer (including enterprises and individuals) accounting treatment of VAT on the basis of accounting standards. In Britain, VAT is a tax imposed on individuals (including businesses and individuals) who provide goods or services. The standard tax rate is 17. 5%. The tax basis of VAT is sales. For sales, there is a special definition in the British Company Law: "sales" refers to the income deduction realized by an enterprise in its normal business activities for the purpose of providing goods or services.
【分类号】：F815.61

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