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当前,随着私有企业和股份制改造企业的迅速发展,一些企业出于自身利益的考虑,千方百计采用隐蔽的方式偷逃增值税。其中,利用往来账进行偷税就颇具代表性。笔者现就对几个案例的调查分析,与大家商榷。 一、利用往来账,销售应税货物 1997年元-10月份A公司从B公司购入啤酒价款合计85400元。作 借:应收帐款 95400元处理。 贷:现金 85400元 A公司通过批零销售86320元,作 借:现金 86320元 贷:预收帐款 86320元 处理,年终决处昔,将“应收帐款”余额转入“预收帐款”科目,然后将“预收帐款”余额转入“盈余公积”科目。由于A公司购货时未索取发票,销售时不开发票,采用现金结算,原始凭证记录该项业务时注是借款或预收的保证金,账户结转都在年终进行,日常检查很难发现其购销售的依据。 二、利用往来账,提供应税劳务 某棉织厂对外加工棉纱,受托加工材料入库及成品出库时均不作记录,仅在收取加工费时,
At present, with the rapid development of private enterprises and shareholding system reforming enterprises, some enterprises, out of their own interests, try every means to evade value-added tax in a covert manner. Among them, the use of current account tax evasion is quite representative. The author is now on the investigation and analysis of several cases, to discuss with you. First, the use of current accounts, the sale of taxable goods 1997 yuan - October A company bought beer from the company B total price of 85,400 yuan. To borrow: 95,400 yuan accounts receivable processing. Credit: 85,400 yuan in cash A company approved by the retail sales of 86,320 yuan, made by: 86320 yuan in cash loans: 86,320 yuan in advance of accounts receivable processing, the year-end decision, the “accounts receivable” balance transferred to the “advance accounts” Then the “pre-paid balance” into the “surplus reserve” subjects. Because A company did not purchase invoice when the purchase, the invoice does not open when sales, the use of cash settlement, the original record of the business note that the transaction is a borrower or advance deposit, the account carry-over at the end of the year, the daily inspection is difficult to find its purchase Sales basis. Second, the use of current accounts to provide taxable labor A cotton mill processing of cotton yarn, processing materials entrusted to the warehouse and finished goods are not recorded when the library, only in processing fees,