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一、确定购进货物进项税额归属期的有关政策规定1.财会制度关于货物销售实现时间的规定就工业企业而言,一般于产品已经发出,劳务已经提供,同时收讫价款或取得收取价款的凭据时,确认销售的实现。对产品虽已发出,劳务虽已提供,但货款尚未收讫或尚未取得索取货款的凭证,不能作为销售实现。相反,对货款虽已收取或虽已取得索取货款的凭证,但产品尚未发出,劳务尚未提供,也不能作为销售的实现。因为在此种情况下,购货方虽已取得货物所有
I. Confirmation of the relevant policy provisions for the taxation period of purchased goods input tax 1. Regulations on the timing of the implementation of the accounting system for the sale of goods As far as industrial enterprises are concerned, they are generally issued on products and labor services have been provided, and at the same time they have received the price or obtained the receipt for the price payment. , confirm the realization of sales. Although the product has been issued, although the labor service has been provided, the purchase price has not been received or the certificate for obtaining the purchase price has not yet been obtained and cannot be used as sales. On the contrary, although the purchase price has been received or the certificate for obtaining the purchase price has been obtained, but the product has not been issued yet, the labor service has not yet been provided, and it cannot be used as a realization of sales. Because in this case, the buyer has obtained all the goods