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编辑同志: 我们是一家通讯公司,主要向社会提供通讯服务。我公司下设三个非独立核算的分支机构:一是通讯器材销售分公司,主要负责各类通讯器材的销售与安装;二是通讯网络维护分公司,负责我公司整个通讯网络的维护、维修、保养和更新;三是收费营业大厅,主要负责话费的收取与催缴。我公司于1999年被国税局认定为增值税一般纳税人。 2001年度,通讯器材销售分公司共取得各类通讯器材(不含税)销售收入340万元,电话安装收入117万元,其中销售电话机收入80万元,安装收入37万元,未分别核算,而是与销售各类通讯器材一起在一个“销售收入”科目中核算。该分公司
Editor’s comrade: We are a communications company, the main provider of communications services to society. Our company consists of three branches of non-independent accounting: First, communications equipment sales branch, is mainly responsible for the sale of various types of communications equipment and installation; Second, communications network maintenance branch, responsible for my company’s entire communications network maintenance and repair , Maintenance and updating; third is the operating fee hall, charge and charge is mainly responsible for collection. My company in 1999 by the IRS identified as general taxpayers value-added tax. In 2001, sales of communication equipment (excluding tax) of communication equipment sales subsidiaries totaled 3.4 million yuan and the telephone installation income was 1.17 million yuan, of which 800 million yuan was received from sales of telephone sets and 370 thousand yuan from installation income, without separate accounting , But with sales of all types of communications equipment together in a “sales revenue” subjects accounting. The branch office