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为配合新税制实施,财政部相应地下发了《关于印发企业执行新税收条例有关会计处理规定的通知》,现对其中营业税会计核算的有关问题解答如下:一、关于营业税计算与交纳的核算。新的营业税暂行条例中将征收营业税的税目划分为九个,其中七个税目是按行业划分的,包括交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业等,
To tie in with the implementation of the new tax system, the Ministry of Finance issued a “Circular on Printing and Distributing the Accounting Regulations on the Implementation of the New Taxation Regulations” accordingly, and the relevant questions on the accounting of sales tax are hereby given as follows: I. Accounting and Calculation of Business Taxation. The new Provisional Regulations on Business Taxes classify the tax items on which sales tax is levied into nine categories, of which seven are classified by industry, including transportation, construction, finance and insurance, postal and telecommunications, culture and sports, entertainment, and services Industry, etc.,