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chu zu chu jie bao zhuang wu ya jin de he suan
Author(s): 
Pages: 45
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  应交增值税购货方营业外收入企业销售产品会计制度规定销项税额应交税金价外税借记贷记;
Abstract: 企业销售产品时,为了促使购货方及早退还包装物,以便更好地参加企业的周转,通常收取一定数额的押金。如购货方不能及时退回包装物,这部分押金将予以没收。按会计制度规定,应转为企业营业外收入;同时按税法规定计算增值税销项税额。1、计算应交增值税。由于增值税为价外税,在计算时,应将没收的包装物押金换算为不含税价作为计税依据。适用税率为该包装物所包装货物适用的增值税税率。应交增值税一[没收的包装物押金分门十适用税率问X适用税率2、应转为营业外收入的金额一没收的包装物押金十(l十适用税率)3、会计分录为:借记“其他应付款”科目;贷记“应交税金——应交增值税”,“营业外收入”科目。出租出借包装物押金的核算@唐
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