委托加工后续业务消费税之会计处理
发布时间：2018-11-10 08:53
【摘要】：目前相关教材对于委托加工应税消费品业务的会计处理,在发出材料,支付加工费、增值税和消费税以及加工收回验收入库等环节大致相同,但缺乏对收回消费品后续业务会计核算的涉及,会计准则中也没有对此做出具体规定。本文对新税法下委托加工应税消费品收回后的业务处理进行探讨,以期对实务工作者提供参考。
[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.
【作者单位】： 郑州成功财经学院管理学系;
【分类号】：F812.42;F275;D922.22
本文编号：2321973
[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.
【作者单位】： 郑州成功财经学院管理学系;
【分类号】：F812.42;F275;D922.22
【参考文献】
相关期刊论文 前1条
1 刘志国;;委托加工应税消费品收回后的会计处理[J];财会月刊;2013年03期
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1 赵森;;委托加工未备案属于违法行为[J];中国质量技术监督;2008年12期
2 鹿作刚;单人俊;;委托加工产品未标注实际产地行为的法律问题辨析[J];企业经济;2010年09期
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，本文编号：2321973
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