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针对国家对部分农产品加工业购进农产品原料进项税额试行核定抵扣新政,文章运用类比分析、归纳演绎、判断推理等方法,在对试点企业改革前后的进项税额核算办法进行比较分析基础上,就试点企业在销售环节核定抵扣进项税额的账务处理方式进行了系统研究,并列举和剖析了一些企业采用“进项税额预提法”的弊端,提出了“销售成本核销法”的新主张。
Based on the comparative analysis of the input tax accounting methods before and after the reform of the pilot enterprises in light of the trial approval of the input tax of agricultural products by some countries for some agro-processing industries, the article uses the methods of analogy analysis, inductive deduction and judgment reasoning. Pilot enterprises in the sales cycle approved the deduction of input tax accounting treatment conducted a systematic study and cite and analyze the use of some companies “input tax pre-tax law, ” the drawbacks proposed “sales cost verification ”The new idea.