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随着市场经济的深入发展,企业面临的经营环境越来越变幻莫测,賖销后长期收不回货款,发生坏账的可能性也在逐渐增大。在发生坏账损失时,对其中所含的销项税额应如何处理,现行制度中并没有明确规定。笔者结合工作实践,提出如下处理意见,供参考。一、对于计提坏账准备的企业,应在年终计提坏账准备时,将计提坏账准备数额中所含的销项税额扣除。如某公司应
With the further development of the market economy, the business environment faced by enterprises is increasingly unpredictable. After the sales are canceled, they will not be paid back in a long period of time, and the possibility of bad debts is also gradually increasing. In the event of a loss of bad debts, the amount of output tax contained in it should be dealt with in the current system and is not clearly defined. The author combines work practices, put forward the following comments for reference. For an enterprise that withdraws bad debt provision, deduct the output tax amount included in the accrued bad debt provision amount at the end of the year when withdrawing the bad debt provision. Such as a company should