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xiao yi jie shou cai liao wu zi juan zeng de shui wu hui ji chu li
Author(s): 
Pages: 40
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  税务会计材料物资递延税款计划成本进项税额增值税专用发票应交增值税应税所得委托加工应交税金;
Abstract: 按现行增值税的有关规定,企业将自产、委托加工或购买的货物无偿赠送他人的,应当视同销售货物计算缴纳增值税,同时应开具增值税专用发票。相应地,接受捐赠方应视同一项购进业务,在会计处理中确认其进项税额。然而,根据《企业会计制度》的规定,一般企业接受材料物资的捐赠,账务处理(实际成本大于计划成本时)为:借:原材料(计划成本),材料成本差异;贷:递延税款(按实际成本与现行税率计算的未来应交的所得税),资本公积(实际成本减未来应交的所得税),银行存款等科目(实际支付的相关税费)。企业使用、摊销或处置接受捐赠的非现金资产时,按规定应缴纳所得税:借:递延税款;贷:应交税金———应交所得税。从其会计处理上可以看
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