企业在生产经营过程中,产生的下脚料一般有两种:一种来源于生产车间,即原材料在加工成产成品的生产过程中被切割、裁剪下来的零碎材料;另一种是在维修或拆除固定资产时被更换或保留下来的旧零部件、残料等。在实际工作中,有不少企业对这两种下脚料的税务及会计处理存在混淆现象,造成多缴或少缴税金。笔者在此分别对这两种下脚料的税务处理和会计核算进行说明。 Enterprises in the production and operation process, the resulting scraps are generally two kinds: one from the production workshop, that is, raw materials processed into finished products in the production process is cut, cut pieces of broken down materials; the other is maintenance or The old parts and components that have been replaced or preserved when the fixed assets are demolished, etc. In actual work, many enterprises have confused the taxation and accounting treatment of these two kinds of scraps, resulting in overpaid or underpaid taxes. The author explains the tax treatment and accounting of these two kinds of waste respectively.