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guan yu jian mian he fan huan liu zhuan shui de hui ji chu li gui ding
Pages: 38
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  会计处理规定销售税金营业税金及附加财税字借记应交增值税贷记帐务处理国家税务总局银行存款;
Abstract: <正> 根据财政部、国家税务总局(94)财税字074号文件,现对企业有关会计处理问题规定如下: 一、企业实际收到即征即退、先征后退、先征税后返还的营业税、消费税,借记“银行存款”科目,贷记“产品销售税金及附加”“商品销售税金及附加”“营业税金及附加”等科目。
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